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Chng 2:
HP NG KINH DOANH XUT NHP KHU
A. KHI QUT CHUNG V HP NG KINH DOANH XUT NHP KHU.
I. nh ngha v phn loi:
1. nh ngha: Hp ng kinh doanh xut nhp khu hay hp ng mua bn ngoi thng l
vn bn th hin s tho thun gia nhng ng s c quc tch khc nhau, c c s ng k kinh
doanh cc nc khc nhau. Theo , mt bn gi l bn bn hay ngi xut khu c ngha v chuyn
vo quyn s hu ca mt bn khc gi l bn mua hay ngi nhp khu mt ti sn nht nh gi l
hng ho. Cn bn mua c ngha v nhn hng v tr tin.
2. Phn loi hp ng kinh doanh xut nhp khu.
1-Xt v thi gian thc hin hp ng, c: Hp ng ngn hn (1 ln), Hp ng di hn
(nhiu ln)
2- Xt theo ni dung quan h kinh doanh, c: Hp ng xut khu, Hp ng nhp khu,
Hp ng ti xut khu, Hp ng ti nhp.
3- Xt theo hnh thc hp ng, c: Hp ng vn bn, Hp ng ming, Mc nhin.
II. iu kin hiu lc ca hp ng kinh doanh xut nhp khu.
Mt hp ng c xem l c hiu lc nu n hi trong cc iu kin sau:
1.Th hin ch thc s tho thun ca cc ng s.
chnh l s thun mua va bn. Ngi bn nht tr giao hng m ngi mua mun mua;
ngi mua nhn hng v tr tin theo cam kt. Song s tho thun ch ch c hiu lc php l khi
n khng vi phm cc trng hp php lut ngn cm nh:C s cng bc (Duress), C s la di
(Fraud), C s nhm ln (Mistake)
2.T cch php l ca ch th k kt.
Ch th ca hp ng mua bn ngoi thng l thng nhn c quc tch khc nhau. Cho nn
khi m phn k kt hp ng cn phi xc nh xem ngi tham gia k kt c thm quyn hay
khng, ngi nhn danh mnh hay i din cho ngi khc.
3. Ni dung ca hp ng phi hp php.
- i tng Hp ng phi hp php: l hng ha thuc Danh mc hng ha c php xut
khu hay nhp khu theo cc Quyt nh iu hnh Xut Nhp khu do B thng mi ban hnh hng
nm.
- C cc iu khon ch yu ca mt Hp ng mua bn hng ho.
iu khon ch yu ca mt Hp ng l nhng iu khon bt buc phi c trong Hp ng
nu thiu mt trong cc iu khon th Hp ng coi nh cha c k kt. Tuy nhin iu kin ch
yu ca hp ng mua bn ngoi thng cha c qui nh thng nht trong lut php ca cc quc
gia.
4. Hnh thc ca hp ng phi hp php.
Lut php ca mt s quc gia trn th gii c nhng qui nh khc nhau v hnh thc ca hp
ng. Theo ni dung ca Lut Thng mi Vit Nam, Hp ng mua bn ngoi thng cng nh mi s
thay i, b sung hay tho thun chm dt hp ng ch c hiu lc nu c lm bng vn bn.
III. S lc v hp ng kinh doanh xut nhp khu.
Ni dung ca HKDXNK thng c cc ni dung sau:
- Phn u ca hp ng
+ Tn gi ca hp ng: Hp ng (Contract),Tho thun (Agreement), Xc nhn t hng
(Order confirmation)
+ S hiu hp ng Contract No., Agreement No.(Nn km theo cc k hiu h tr cho vic
nhn bit bn k kt hp ng).
+ Ngy, thng, a im thnh lp Hp ng: ghi n gin ngy thng nm hoc ghi r rng:
Hp ng c thnh lp v bt u c hiu lc k t ngy thng nm bi hai bn v gia hai bn sau
y...(The present contract was made and entered in to on...by and between...).
+ Thng tin v ch th v i din k kt hp ng.
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+ S th hin ch nguyn vng cam kt ca cc bn.
- Phn cc iu khon ch yu
+ Cc nh ngha v khi nim c bn (gii thch v thng nht thut ng).
+ Cc iu khon: nhm iu khon hng ha; giao nhn -vn ti-bo him, gi c- thanh ton,
php l..
+ Nhm cc iu khon bo lu khc (thi hn hiu lc, s bn, ngn ng hp ng, lut iu
chnh hp ng..)
- Phn cui: Ch k c thm quyn ca cc bn k kt, con du (nu cn), cng chng hoc xc
nhn ca cp c thm quyn xt duyt (nu cn)..
IV. C s php l
1. Lut thng mi, thng qua ngy 14 thng 6 nm 2005, c hiu lc thi hnh t ngy 01 thng 01
nm 2006
2. B lut dn s, B lut ny c Quc hi nc Cng ho x hi ch ngha Vit Nam kho XI,
k hp th 7 thng qua ngy 14 thng 6 nm 2005,
3. NGH NH ca Chnh ph s 12/2006/N-CP ngy 23 thng 01 nm 2006: Quy nh chi tit
thi hnh Lut Thng mi v hot ng mua bn hng ho quc t v cc hot ng i l mua, bn,
gia cng v qu cnh hng ha vi nc ngoi.

A. MT S IU KIN QUAN TRNG TRONG HP NG KINH DOANH XNK.

1. iu kin tn hng
a. Tn hng: L iu khon quan trng trong vic xc nh hng ha mua bn, tc xc nh i
tng ca hp ng. iu khon ny phi c din t mt cch c th, chnh xc v din t ng i
tng m cc bn tha thun.
b. Cc phng php qui nh tn hng
(1) Ghi tn thng mi ca hng ha km theo tn thng thng v tn khoa hc ca n, nh:
Vietnamese Ground nut kernels Arachis hypogeal
Phng php ny thng p dng cho loi hng dc phm, ha cht v cy con.
(2) Tn hng km theo tn a phng sn xut ra hng .
Thailand rice (Go Thai land)
Thainguyen Tea (Ch Thi Nguyn)
Ap dng cho loi hng lm th sn, c sn ca mt i phng nht nh hay mt khu vc a
l. Theo tp qun thng mi quc t, ngi bn phi cung cp hng ca ng a phng sn xut
tha thun.
(3) Tn hng km tn hng sn xut
Honda Motorcycle (Xe my Hon da)
Ford car (Xe t Ford)
Ap dng i vi mt hng ca nh sn xut ni ting.
(4) Tn hng km theo nhn hiu ca n
Tiger beer (Bia Tiger)
Tide detergent (Bt git Tide)
Vi cc mt hng c nhn hiu ni ting gy n tng trn th trng.
(5) Tn hng km theo qui cch chnh ca hng ha .
21 inch colour Sony TV set (Ti vi mu Sony 21 inch)
Ap dng vi loi hng my mc thit b
(6) Tn hng km theo cng dng ca hng
Saw blade for resinous wood (Li ca g c du)
Rice for processing wine (Go nu ru)
p dng cho cc mt hng thng thng nhng c cng dng c bit
(7) Tn hng km theo s hiu, m s ca hng trong danh mc hng ha thng nht.
Mt s bng danh mc hng ha thng nht trn th gii.
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-Bng thu Brussel ( BTN - Brussel Tarriff Normenclature )
-Bng phn lai hng ha tiu chun quc t SITC (Standard International Trade Classification)
-Bng HS Bng h thng m s phn loi hng ha iu ha ( HS -Nomenclature of the
Harmonized commodity Describing and Coding system)
V d:M t in mc 100.101
2.iu kin cht lng hng ha
a. Cht lng ( Quality) l iu khon ni ln mt cht ca i tng mua bn, ngha l tnh
nng (nh l tnh, ha tnh, tnh cht c l...) qui cch, kch thc, tc dng, cng sut, cng dng... ca
hng ha .
b.Cc phng php qui nh cht lng hng ha.
Vi cc loi hng c tnh cht khc nhau, cn c nhn bit: mt cht khc nhau th ngi
ta c phng php xc nh cht lng khc nhau.
1. Da vo mu hng ( by sample)
L vic xc nh cht lng ca ton th l hng cn c vo mt s t hng ha hoc mt vi
n v hng ha c ly ra lm mu. Mu hng phi ln phn nh & i din cho cht lng
ca c mt l hng.
Trng hp s dng: Hng gia cng, hng TCMN, ...
2. D vo tiu chun ( standard ) hoc phm cp ( category )
Tiu chun l nhng qui nh v s nh gi cht lng ( cc ch tiu phm cht) v phng
php sn xut, ch bin, ng gi, kim tra hng ha... Trong khi xc nh tiu chun, ngi ta cng
thng qui nh c phm cp, v d: yu cu v cht lng hng loi 1, hng loi 2...
Trng hp s dng: Hng cng nghip c sn xut theo ISO 9000, hng thy sn theo tiu
chun HACCP
Khi quy nh phm cht theo cch ny cn lu : S hiu, c quan ban hnh tiu chun, Thi
gian ban hnh tiu chun, Ngi quy nh cn hiu r v tiu chun .
3.Da vo qui cch hng ha ( Specification)
Qui cch l nhng chi tit k thut v mt cht lng nh cng sut kch c, trng lng... ca
mt hng ha. Ni dung qui nh phi biu t mt s chi tit k thut ch yu m c th i din cho
cht lng ca hng ha .
Trng hp p dng: Thng p dng i vi mt hng my mc, thit b v cng c vn ti.
4. Da vo ti liu k thut
Ti liu k thut l nhng bn v thit k, bn hng dn s dng i km vi hng ha, bn
thuyt minh tnh nng & tc dng. Thng thng cn c vo TLKT ngi mua c th nh gi v cht
lng hng ha.
Trng hp p dng: Khi mua bn my mc, thit b, hng CN tiu dng lu bn.
5. Da vo hm lng cht ch yu c trong hng ha
Theo phng php ny, ngi ta xc nh cht lng hng da vo t l phn trm ca thnh
phn cht ch yu trong hng ha. V d: hm lng P2O5 trong qung Apatit ti thiu t 33% ; hm
lng tananh trong v x l 14%.
Trng hp p dng: Phng php ny p dng trong mua bn nguyn liu, lng thc & thc
phm.
6. Da vo s lng thnh phm thu c t hng ha .
L cch quy nh phm cht cn c vo s lng thnh phm thu c t mt n v hng ha
hoc s lng hng ha c c mt n v thnh phm.
V d; thc xay ra go nu 1 tn thc cho ra 800 kg go. Khi cng mt lng thc s lng go
thu c nhiu hn th l loi thc tt hn, s lng len ly t lng cu; s lng ng knh ly
c t ng th.
Trng hp p dng: Thng s dng l loi hng nguyn vt liu dng sn xut ra mt mt
hng no .
7. Da vo cc ch tiu i khi quen dng
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Khi mua bn nhng mt hng nng sn, nguyn liu m cht lng ca chng kh tiu chun
ha, trn th trng quc t ngi ta thng dng cc ch tiu phng chng nh FAQ, GMQ
FAQ ( Phm cht bnh qun kh - Fair average quality) tc l mc phm cht bnh qun ca mt
loi hng ha vo mt thi k nht nh. Theo iu kin ny, ngi ta phi giao hng theo cht lng
khng thp hn phm cht bnh qun ca loi hng . FAQ thng c hnh thnh theo cc cch chn
mu sau y:
GMQ ( Phm cht tiu th tt - Good Merchantable quality ). Theo ch tiu ny, ngi bn phi
giao hng cho cht lng thng thng c mua bn trn th trng m mt khch mua bnh thng
sau khi xem xt y c th chp nhn.
8. Da vo hin trng hng ha ( Tel quel- tale quale )
Thut ng Ting Anh tng ng l As is sale. ngha ca thut ng ny C th no, giao th
y - Hng c th giao ng loi hng yu cu cn cht lng c sao giao vy. Ngha l ngi bn c
trch nhim giao hng ng vi tn gi ca n, cn khng phi chu trch nhim v hin trng hng lc
giao; hoc To arrive sale ( Ch bn khi hng n)..
Trng hp p dng: Khi bn hng thanh l (Clearance sale ): bn cc l hng c, qua s
dng, kh cht lng l hng nn c th no giao th y, Hoc trong trng hp th trng thuc v
ngi bn.
9. Da vo s xem hng trc
Phng php ny gi l xem v ng (Inspected- approved ) trong qui nh rng sau khi
xem v ng v hng ha, ngi mua khi c giao hng phi nhn hng v thanh ton tin hng.
Nu ngi mua xem hng v ng trc khi k hp ng th sau khi k hp ng ngi mua phi
nhn hng & tr tin hng ch khng th vin l do phm cht xu t chi hng ha.
Trng hp p dng:
- Thng c s dng i vi loi hng kh xc nh cht lng, kh xc nh gi tr thc s
ca n v hng ha c s bin ng cung cu tng i ln. V d: c, hng th cng m ngh hoc
cc sn phm thuc v sinh vt: nga ua, c cnh, chu hoa...
- Cch thc qui nh ny c p dng trong bun bn u gi, hoc trng hp ngi bn t
chc bn hng ngy ti kho ca mnh hoc ni lp rp sn phm.
10. Da vo dung trng hng ha,
Dung trng hng ha l trng lng t nhin ca mt n v dung tch hng ha. N phn nh
tnh cht vt l nh hnh dng, kch c, trng lng... v t trng tp cht ca hng ha.
Trng hp p dng: Phng php ny c p dng kh ph bin trong bun bn ng cc,
cc sn phm ha cht, cc sn phm thuc v t si
Trong thc t ngi ta s dng phng php ny km vi phng php m t.
11. Da vo m t hng ha ( Description)
Theo phng php ny, trn hp ng ngi ta nu ln nhng c dim v mu sc, hnh dng,
kch thc, tnh nng... v cc ch tiu khc v cht lng hng ha.
Trng hp p dng: i khi i vi nhng mt hng kh tiu chun ha m cc chi tit v
hnh thc bn ngoi c th i din cht lng hng ha ( m t kch c, hnh dng, mu sc...).
12. Da vo nhn hiu hng ha ( Trade marks)
Nhn hiu hng ha l mt tn gi ca hng ha c th c th hin bng ch, hnh v hay bng
k hiu c nh sn xut ng k ti mt c quan c thm quyn bo h hp php nhn hiu .
Trng hp p dng: Phng php ny ph bin dng cho cc mt hng c nhn hiu ni
ting, tiu chun ha.
V d: Xe Honda Dream II, sn xut nm 1998 (New motorcycle Honda Dream, Year of
production).
3.iu kin s lng (Quantity)
iu khon ny nhm ni ln mt lng ca hng ha c giao dch. N l iu khon quan
trng nhm biu t c mc & qui m trao i v lin quan trc tip n cc ngha v chuyn ch,
bo him, bo qun, cch thc giao nhn v kim tra hng.
a. La chn n v tnh s lng
Mt lng ca hng ha cn c biu th bng nhng n v o lng nht nh.
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-n v ny c th l n v l nh ci, i , chic.
-Hoc cng c th l n v o chiu di, din tch, trng lng ( n v nh : small unit ).
- i khi hai bn li la chn mt n v tp th nh b, bao, kin.... Song cc th trng khc
nhau th ni dung cc n v tp th li khc nhau. Chng hn mt kin bng (Cotton bale) c trng
lng 330 kg Ai cp ( Egyptian bale) song mt n v kin bng ti Braxin ch c 180 kg (Brazilian
bale)
Ngoi ra cn phi k n cc n v o lng c bit cho cc hng ha ring bit.
La m :1 bushel Anh l 39 pounds (17,690 kg) cn M l 48 pounds (22,7724 kg); Du
ha:1 barrel = 158,98 lt; Ounce = 28,350 gam trong bun bn hng thng thng & 31,1035 gam trong
bun bn vng bc.
b.Phng php qui nh s lng
Trong thc tin bun bn quc t, ngi ta qui nh s lng hng ha giao dch bng 2 cch:
- Qui nh dt khot s lng, ngha l bn bn & bn mua qui nh c th s lng hng ha
cn giao v nhn. Trong qu trnh thc hin hp ng s lng ny s khng thay i. Phng php ny
thng c dng i vi hng c tnh bng ci, chic (piece, unit ) v p dng cho cc mt hng
bch ha, cng ngh phm & hng tiu dng lu bn..
- Qui nh phng chng, ngha l cc bn giao dch khng n nh c th, dt khot 1 s lng
giao dch m ch qui nh 1 s lng c bn ng thi cho php cc bn c th giao nhn theo mt s
lng cao hn hoc t hn s lng qui nh trong hp ng vn xem l thc hin ng theo hp
ng. S lng chnh lch cho php gi l dung sai, v iu khon s lng c quy nh dung sai gi l
iu khon s lng phng chng. Phng php ny thng c dng i vi hng c tnh bng tn
(MT) v p dng cho cc mt hng khi lng ln nh than ...
c. Phng php xc nh trng lng:
xc nh trng lng hng ha mua bn ngi ta thng dung cc phng php sau y:
(1) Trng lng c b (gross weight): l trng lng ca hng ha cng vi trng lng ca tt
c cc loi bao b km theo thng khi thanh ton tin hng ngi ta xc nh tr gi da trn trng
lng c b.
Phng php ny p dng khi hng ha bn trong & bao b bn ngoi l mt vt phm (giy lm
bo, cun giy lm bao xi mng..); hng ha bn trong c gi tr khng cao hn hng ha bn ngoi
(mua thc phm cho gia sc) hoc th trng ca ngi bn.
(2) Trng lng tnh (net weight) N.W; NET; NETTO, chnh l trng lng thc t ca bn thn
hng ha. N bng trng lng c b tr i trng lng ca vt liu bao b. y chnh l loi trng lng
m ngi mua thc s quan tm.
T trng lng c b, mun tnh ra trng lng tnh phi tnh c trng lng b.
(3)Trng lng thng mi ( commercial weight) l phng php p dng trong bun bn
nhng mt hng d ht m, c m khng n nh v c gi tr kinh t tng i cao nh: t tm lng
cu, bng , len.
Trng lng thng mi l ca hng ha c m tiu chun. Trng lng thng mi c xc
nh bng cng thc:
100 + Wtc
Gtm = Gtt x -----------------
100 + Wtt
Trong Gtm l trng lng thng mi ca hng ha.
Gtt l trng lng thc t ca hng ha
Wtt l m thc t ca hng ha.
Wtc l m tiu chun ca hng ha.
(4) Trng lng l thuyt (Theoretical weight): trng lng nhn c bng cch tnh ton n
thun v mt l thuyt, ch khng theo thc t cn o ong m. Theo phng php ny ngi ta cn c
vo th tch, trng lng ring & s lng hng tnh ton trng lng hng hoc cn c vo thit k
ca thit b ton b xc nh trng lng hng cung cp cho nhau. Trng lng tm thy gi l trng
lng l thuyt, c xc nh bng cc tnh ton n thun khng theo thc t cn o.
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Thng p dng cho cc mt hng c kch thc & qui cch c nh nh thp tm, thp ch U,
tn l ... mt trm thanh thp ch U l 1 tn hoc khi mua bn theo thit k.
4. iu kin giao nhn hng:
Ni dung c bn ca iu kin giao nhn hng ha l s xc nh thi hn & a im giao hng,
phng thc giao hng & vic thng bo giao hng.
a. Thi hn giao hng: l thi hn m ngi bn phi hon thnh ngha v giao hng. Nu cc
bn khng c g khc, thi hn ny cng l lc di chuyn ri ro & tn tht v hng ha t ngi bn
sang ngi mua.
Trong bun bn quc t, ngi ta c 3 kiu qui nh thi hn giao hng:
* Thi hn giao hng c nh k: Theo phng php ny ngi ta c th xc nh thi hn giao
hng: Vo mt ngy c nh: giao hng vo ngy 4/8/1998, Qui nh mt k hn no : May/ 1998;
hay the 3th quater of 1998, Qui nh mt khong thi gian nht nh ty theo s la chn ca 1 trong hai
bn: trong vng 6 thng sau khi k kt hp ng ty theo s la chn ca ngi bn; T thng 5 n
thng 6 do ngi mua chn; Qui nh mt ngy c coi l ngy hoc mc giao hng cui cng: khng
chm qu ngy 30- 10-1998 (Not later than May 28 th, 1998); chm nht vo ngy ...(At the latest...)
*Thi hn giao hng khng nh k. Theo cch ny ngi ta c th tha thun: Giao hng khi
no c khoang tu, Giao hng khi no nhn c thng bo m L/C, Giao hng khi no xin c giy
php XK ( Subject to export licence)
*Thi hn giao hng ngay (c xc nh theo tp qun).
Nhiu khi cc bn k kt hp ng li s dng cc thut ng chung chung qui nh thi hn
giao hng nh: Giao cng sm cng tt (As soon as possible- Asap). Cc thut ng giao hng thng
c s dng trong cc hp ng mu ca cc tp on kinh doanh cc mt hng c khi lng ln nh:
Giao ti ch (Spot); Giao nhanh (Quick); Giao lp tc (Immediate); Giao gp (Prompt)
b. a im giao hng:
Ni dung cn qui nh:
Cng ( ga) giao hng: Port of delivery Cng (ga) n: Port of destination
Cng bc hng: Port of loading Cng d hng: Port of discharge
Cng (ga) chuyn ti: Port of transshipment; In transit place
Cng (ga) thng qua: Via...
Cch qui nh:
Qui nh mt cng (ga) & nhiu cng (ga).
Chng hn: Port of loading: Haiphong port/ Danang port/ Saigon port.
Port of destination: London/ Liverpool/ Hamburg
Qui nh cng (ga) khng nh v cng (ga) la chn mc d cha khng nh c th cc cng ga
no song phng php ny vn khng nh c ni giao hng. Tt nhin khi qui nh cng (ga) la
chn ( optional port) ,ngi ta n nh lun bn no c quyn la chn.
c.Phng thc giao hng:
Thc tin giao hng trong mua bn hng ha lm ny sinh nhiu phng thc giao hng:
* Giao nhn hng s b & giao nhn hng cui cng:
Giao nhn hng s b (Preliminary delivery) thng c tin hnh ngay a im sn xut
hng ha hay ni gi hng.
Giao nhn cui cng (Final delivery) l vic giao nhn c mc ch xc nhn ngi bn han
thnh ngha v giao hng v cc mt s lng, cht lng v thi hn. Kt qu c tha nhn l kt
qu mang tnh cht cui cng.
*Qui nh vic giao nhn c tin hnh mt a im no l giao nhn v s lng hay l
giao nhn v cht lng.
Giao nhn v s lng: l xc nh s lng thc t ca hng c giao bng cc phng php
cn, o, m.
Giao nhn v cht lng: l vic kim tra hng ha v tnh nng, cng dng, hiu sut, kch
thc, hnh dng v cc ch tiu khc ca hng xc nh s ph hp gia chng vi qui nh bn
trong hp ng.
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d. Thng bo giao hng:
Cc iu kin c s giao hng bao hm v ngha v thng bo giao hng. Phn thnh 2 loi :
thng bo trc khi giao hng (Pre- shipment advice) & thng bo kt qu giao hng (Shipping advice).
Lin quan n thng bo giao hng ny, cc bn cn tha thun s ln thng bo, thi gian thng bo v
cc ni dung cn thng bo.
e. Cc qui nh khc v vic giao hng
Cc qui nh c bit:
+ Khi khi lng hng giao ln: Yu cu giao hng mt ln (Total shipment only) hay cho php
giao hng tng phn (Partial shipment allowed or not allowed)
+ Khi hnh trnh di:Ch c php vn chuyn i sut (Direct shipment only) hay Cho php hoc
khng cho php chuyn ti (Transhipment allowed or not allowed)
+ Khi hnh trnh ngn, thanh ton theo phng thc tn dng chng t cn ghi Vn n n chm
c php thun tin trong vic nhn hng
CC IU KIN C S GIAO HNG.
I - Khi qut chung v cc iu kin c s giao hng .
1. Khi nim.
iu kin s s giao hng l tp hp nhng qui nh c tnh nguyn tc ca vic giao nhn hng
ha gia cc bn giao dch. iu kin ny c a ra cc bn tin hnh tha thun vi nhau v vic
phn chia trch nhim, phn chia chi ph v di chuyn ri ro trong qu trnh giao nhn hng ha, bao
gm :
- Trch nhim tin hnh vic giao nhn hng, nh trch nhim thng bo giao hng, trch nhim thu
mn phng tin vn ti (thu tu, lu cc ...), bc hng, d hng, mua bo him, khai hi quan, np
thu XNK ...cung cp b chng t bao gm nhng loi giy t g.
- Chi ph v giao nhn hng nh : cc chi ph chuyn ch hng trn cc chng vn ti, chi ph bc d
hng, chi ph mua bo him, chi ph lm th tc hi quan, chi ph v thu XNK.
- im nh du trch nhim chu ri ro tn tht v hng ha (im ti hn): ti im no th ri ro v
tn tht v hng ha trong qu trnh vn chuyn hng ha chuyn t ngi bn sang ngi mua, hoc
trch nhim thuc v 2 bn ...
2. S pht trin ca cc iu kin c s giao hng.
a. Nm 1928, ban hnh Quy c v hp ng CIF nhm gip cc nh kinh doanh tit kim chi
ph v thi gian trong m phn hp ng, nhng nhn chung cha tht ph hp vi thc t
phong ph ca th trng.
b. Nm 1932, ngi ta sa i, b sung, iu chnh hp ng CIF ti OXFORD cho ph hp
hn.
c. Nm 1936, cc chuyn vin thng mi quc t hp ti Paris son ra B Nhng iu kin
c s giao hng ln u tin a ra p dng, gi l Incoterms 1936, gm 7 iu kin:EXW,
FCA, FOR/FOT, FAS, FOB, C&F, CIF.
d. Nm 1953, Phng thng mi quc t sa i B Incoterms trn cho ph hp vi iu kin
quc t v n c cc nh kinh doanh trn th gii s dng rng ri, gm 9 iu kin c s
giao hng, chng bt t ngha v ti thiu ca ngi bn, khi ngi mua phi nhn hng ngay
ti c s ca ngi bn (Ex Works) v kt thc bng 2 iu kin theo , ngi bn m
trch vic giao hng n nc ngi mua (Ex ship v Ex quay)
e. Nm 1967, b sung thm 2 iu kin, trong gm: DAF l giao hng ti bin gii nc
ngi mua v ch yu dng trong cc trng hp hng ho c vn chuyn bng ng st
v ng b, iu kin DDP c th dng cho mi phng thc vn ti v quy nh ngi
bn phi c ngha v giao hng n ti c s ngi mua sau khi ng thu nhp khu.
f. Nm 1976, a vo iu kin vn chuyn hng ho bng ng hng khng, gi l FOB sn
bay FOB airport.
g. Nm 1980, th gii c mt s bin i lin quan n vic ra i ca cc phng tin vn ti
mi (Tu container RO/RO) lm cho Incoterms 1976 khng cn ph hp na. V vy, i
hi phi a thm 3 iu kin c s giao hng mi (FCA, CPT, CIP) nhm thay cho cc iu
kin FOB, CFR v CIF khi khng cn dng lan can tu lm gii hn phn chia trch nhim
chi ph. Incoterms 1980 gm 14 iu kin:
 8
h. Nm 1990, nhm p ng vi s thay i ca nn thng mi quc t s dng phng tin
in t trong vic trao i chng t, ngi ta sa i, b sung lm thnh 13 iu kin c
s giao hng. Incoterms 1990 c hiu lc t ngy 1/7/1990
i. Nm 2000, l s ra i Incoterms 2000 c nhng thay i c bn so vi Incoterms 1990
j. Nm 2010, Incoterms 2010 c hiu lc t ngy 1/1/2011 bao gm 2 nhm iu kin c s
giao hng vi 11 iu kin nhm ph hp vi s thay i trong thng mi quc t v cng
xut pht t tn ti trong Incoterms 2000..
3. Mt s im cn lu khi s dng Incoterms.
+ Cc iu kin c s giao hng c tnh cht t nguyn i vi cc bn, nhng khi dn chiu n
vo trong hp ng th n c gi tr bt buc i vi cc bn.
+ Hu ht cc iu kin c s giao hng c xy dng trn nguyn tc trch nhim ti thiu ca
ngi bn.
+ Nhng iu kin c s giao hng hon ton mang tnh cht k thut thng mi,
+ Vn bn ra i sau khng ph nh ni dung cc vn bn Incoterms c ban hnh trc .
+ Incoterms ch p dng i vi giao dch mua bn hng ho hu hnh, khng p dng khi mua
bn hng ho v hnh nh cng ngh phn mm; b quyt cng ngh; cng thc ch to; thng tin qua
mng Internet.
+ Incoterms khng th thay th cho hp ng ngoi thng.
4. S lc v Incoterms 2000 v Incoterms 2010.
Incoterms 2000 gm 4 nhm E,F,C,D vi 13 iu kin c s giao hng:
Ri ro Chi ph
E: EXW ----------------------------------- Nc XK Nc XK H
ni
F: FAS, FOB, FCA ----------------------- Nc XK Nc XK i
C: CFR, CPT, CIF,CIP ------------------- Nc XK Nc NK
D: DES, DEQ, DAF, DDU, DDP -------- Nc NK Nc NK H nin

Incoterms 2010 c 2 nhm iu kin:

Nhm I: p dng cho mi phng thc vn ti: EXW, FCA, CPT, CIP, DAT, DAP, DDP.
Nhm II: p dng cho vn ti ng thu: FAS, FOB, CFR, CIF,
II. Ni dung cc iu kin c s giao hng.
Theo bn Incoterms 2010 cc phng thc giao nhn hng c phn chia thnh 2 nhm ln l
iu kin "mi phng thc vn ti" v iu kin "vn ti ng thu".
<1> EXW ( EXWORK) Giao hng ti xng (... a im qui nh)
Trn thc t c th c cc cch gi khc nhau ty theo tng trng hp sau :
- Ex factory (giao ti xng) : gi xut xng
- Ex Mime (giao ti m ) : gi xut m
- Ex Plantation (giao ti n in) : gi xut n in
- Ex Warehouse (Giao ti kho) : gi xut kho.

Ngi bn EXW Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn
(TN,CP,RR)

Theo iu kin ny ngha v ca ngi bn v ngi mua c xc nh nh sau :

+ Ngha v chnh ca ngi bn :
 9
- Cung cp hng ha ng theo hp ng bn hng, cung cp cc chng t cn thit nu c th c cho
ngi mua, thng bo cho ngi mua trong mt thi hn hp l v thi gian v a im hng ha s
c t di quyn nh ot ca ngi mua.
- Chu mi ri ro, ph tn v chi ph pht sinh cho n khi l hng c ngi mua sn sng tip nhn .
- Theo iu kin ny ngi bn phi t hng di quyn kim sot ca ngi mua trong thi hn (thi
gian) v a im do H quy nh, Ngi bn khng c trch nhim bc hng ln phng tin vn ti,
hoc thng quan XK nu H khng qui nh.
- Thc hin cc bin php h tr cho ngi mua, nu ngi mua yu cu hoc trong H qui nh.
+ Ngha v ca ngi mua :
- Nhn hng ti c s hay a im tha thun vi ngi bn trong H (nhn hng khi hng sn
sng c thu nhn ti a im hay c s qui nh)
- Thanh ton tin hng v chu mi chi ph pht sinh trong vic tip nhn hng ha (chi ph kim tra
hng ha, chi ph v giy t th tc nhn hng v thng quan XK, chi ph mua bo him, chi ph m
ngi bn b ra h tr cho mnh ...)
- Tin hnh vic t chc vn chuyn v chu mi chi ph hao ht, ri ro v lm tt c cc cng vic
a hng ra khi nc xut khu v ti ch ca mnh.
<2> FAS (Free alongside ship) : Giao dc mn tu (... cng bc qui nh).
Theo iu kin ny ngi bn chu mi trch nhim v chi ph cho n khi hng c t dc mn tu,
trn cu cng hoc x lan ti cng bc qui nh. Ngha v ca cc bn c gii thch nh sau :
Ngi bn FAS Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn
(TN,CP,RR)

(Dc mn tu cng bc hng)

+ Ngha v ca ngi bn :
- Cung cp hng ha ph hp vi H. Chu cc ph tn v vic kim tra, bao b, mu m ...
- Giao hng dc mn tu; Cung cp chng t hon ho thng l chng minh hng m bo an ninh
hng ho, c giao dc mn tu cho ngi mua.
- Thng bo cho ngi mua bit hng c giao dc mn tu, hoc thng bo cho ngi mua bit
hng ha c chun b xong, trong thi gian qui nh hoc thi gian hp l; Lm cc th tc XK .
- Chu mi ph tn, ri ro v tn tht cho n khi hng c giao dc mn tu.
+ Ngha v ca ngi mua :
- Tr tin hng; K hp ng vn ti, chu ph tn bc hng ln tu; Chu mi ri ro v tn tht hng ha,
t khi hng c giao dc mn tu; Thng bo cho NB; chp nhn cc bng chng giao hng.
- Kim tra hng ha v chu cc ph tn v nhn hng.
<2.2> FOB (Free on board) : Giao hng ln tu (... cng bc hng qui nh).
Theo iu kin ny ngi bn chu mi trch nhim v chi ph v hng ha cho n khi hng c giao
xong ln tu ti cng bc qui nh. T thi im tr i ngi bn khng cn trch nhim g na.
Ngha v ca cc bn c phn nh nh sau :
Ngi bn FOB Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn
(TN,CP,RR)
 10

( xp xong trn tu)

+ Ngha v ca bn bn :
- Cung cp hng theo ng H bn hng.
- Chu mi trch nhim, chi ph, ri ro v tn tht v hng ha trc khi hng c giao ln tu nh cc
chi ph v ng gi, bao b kim hng...
- Thng quan XK (cung cp giy php XK, tr thu v cc l ph khc nu c).
- Giao hng ln tu do bn mua ch nh, ti cng ch nh (hoc qui nh trong H), trong thi hn nht
nh. Ngay khi gi hng xong, nhng chi tit v l hng gi phi c thng bo cho ngi mua
dng vo mc ch bo him.
- Tr mi chi ph bc hng ln tu theo tp qun ca cng trong chng mc chi ph ny khng nm trong
tin cc ph vn ti.
- Thng bo kp thi cho ngi mua bit hng c bc ln tu.
- Cung cp chng t hon ho chng minh hng c bc xong ln tu v nhng chng t khc nu
bn bn c yu cu.
- Chng t bt buc : Ha n thng mi, Bin lai sch thng thng. (clean of bill lading), Giy
php XK
+ Ngha v ca ngi mua :
- Tr tin hng.
- K kt H vn ti ng bin v tr tin cc ph, tc l ch nh ngi vn ti v kp thi thng bo
cho ngi bn trong thi gian hp l
- Chu mi chi ph ri ro v tn tht v hng ha k t khi hng c giao xong ln tu.
<3> FCA (Free carrier ... named point)
+ Ngha v ca ngi bn :
- Cung cp hng ph hp vi H v tin hnh giao hng ti a im qui c ( qui nh trong H)
vo s trng coi ca ngi vn ti cng cng do ngi mua ch nh, nu khng c a im r rng th
tin hnh giao ti a im bo trc cho ngi vn chuyn, hoc l a im quen thuc.
Ngi bn FCA Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn
(TN,CP,RR)

(Ngi vn ti c ch nh)
- Hon thnh vic thng quan XK (cung cp cho ngi mua hoc cho ngi vn ti do ngi
mua ch nh giy php xut khu, m bo an ninh hng ho, tr cc loi thu v l ph XK nu c ...).
- Cung cp bng chng v giao hng cho ngi vn ti.
- Thng bo kp thi cho ngi mua.
- Cc chng t bt buc : Ha n thng mi, Giy t thng thng minh chng cho vic giao hng
cho ngi vn chuyn, Giy t XK
+ Cc ngha v ca ngi mua :
- Tr tin hng ha.
- K H vn ti v tr cc ph. Trong trng hp nh ngi bn lm gip th ngi mua phi chu
ton b chi ph.
- Kp thi ch nh ngi vn ti, thng bo cho ngi bn v ngi vn ti bit khi n thi hn giao
hng.
 11
- Nhn hng v chu mi ph tn nhn hng ti ni qui nh.
- Kim tra hng ha ti ni nhn hng (c th nh ngi vn ti lm gip).
- Chu mi ri ro v tn tht v hng ha k t khi hng ha c giao cho ngi vn ti c ch nh
(ngi vn ti m bn mua hoc bn bn k H vn chuyn).
- Lm giy php v th tc cn thit a hng qu cnh qua cc nc trong qu trnh vn chuyn (nu
c).
<5> CFR ( Cost and Freight)
Ngi bn CFR Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn im ti hn
(RR) (TN,CP)

( xp xong ln tu) (Cng n)

+ Ngha v ca ngi bn :
- Giao hng ng theo H qui nh
- K kt H vn ti ng bin v tr cc ph cho n cng ch qui nh trong H (hoc do bn mua
bo). Vic k hp ng vn ti phi p ng c cc yu cu thng thng:
- Giao hng ln tu v tr ton b chi ph bc hng
- Tin hnh thng quan XK (cung cp giy php XK, tr thu v cc l ph XK cng nh cc chi ph pht
sinh khc nu c).
- Thng bo cho ngi mua bit ngay khi chun b xong hng ha, thu v xp hng ln tu, cng nh
khi hng cp cng ch qui nh ngi mua chun b nhn hng trong thi gian hp l
- Cung cp cho ngi mua ha n v cc chng t vn ti sch (clean bill of lading) (nh : vn n
ng bin, th vn ti ng bin, vi cc iu kin hng xp ln tu, cc ph tr, chuyn
nhng c)
- Tr chi ph d hng trong chng mc chi ph ny c a vo tin cc vn chuyn.
- Chu mi ri ro v tn tht trc khi hng giao xong ln tu cng bc hng.
- Cc ha n bt buc : Ha n thng mi, Chng t vn ti ng bin, giy php XK
+ Ngha v ca ngi mua :
- Chp thun vic giao hng gi khi c ha n v chng t vn ti. Tip nhn hng t ngi vn ti
khi hng n cng bc qui nh.
- Tr mi chi ph d hng trong chng mc cc chi ph ny khng nm trong cc ph vn chuyn (do
ngi bn tr).
- K H bo him v tr ph bo him nu thy cn thit.
- Chu mi ri ro v tn tht k t khi hng giao xong ln tu ti cng bc qui nh.
- Thng quan NK (tr thu NK, v cc khon chi ph pht sinh nhp khu nu c).
- Lm cc th tc cn thit qu cnh qua nc th 3 nu c.
- Cc chng t bt buc : Cc chng t NK, Cc chng t qu cnh qua nc th 3

<6> CPT (Freight or carriage paid to destination)

 12

Ngi bn CPT Ngi mua

TN
Chng vn ti trc Chng vn ti chnh Chng vn ti sau
RR F

CP

im ti hn im ti hn
(RR) (TN,CP)

(Ngi vn ti) (a im n)
+ Ngha v ca ngi bn :
- Giao hng ng nh qui nh trong H.
- Chu mi ri ro, tn tht v chi ph v hng ha trc khi hng c giao cho ngi vn ti u tin.
- Thng bo cho ngi mua bit hng c chun b, c xp ln phng tin vn ti v d kin
ngy hng n ch qui nh.
- K H vn ti, giao hng cho ngi vn ti u tin v tr ton b cc ph vn ti cho ti im d qui
nh.
- Thng quan XK (xin giy php XK v tr cc khon thu, l ph, cc chi ph pht sinh hng c
php xut, nu c. ).
- Cung cp cho ngi mua nhng chng t vn ti thng thng
+ Ngha v ca ngi mua :
- Chp nhn vic giao hng khi hng c khi hng c giao cho ngi vn ti u tin, ng thi
ngi mua nhn c ha n, n bo him, chng t vn ti thng thng v nhn hng t ngi vn
ti ti im ch qui nh.
- Mua bo him nu thy cn thit.
- Chu mi ri ro v tn tht cng nh cc chi ph pht sinh khng nm trong tin cc vn ti k t khi
hng c giao qua cho ngi vn ti u tin.
- Thng quan NK v np cc khon tin hng c NK, lm cc giy t th tc cn thit hng
c qu cnh (nu c).
<7> CIF ( Cost, insurance and Freinght) : Tin hng, ph bo him v cc ph (... n cng ch qui
nh).
+ Ngha v ca ngi bn :
- Giao hng ng nh qui nh ca H
- Chu trch nhim v mi khon chi ph, ri ro v tn tht hng ha trc khi hng giao xong ln tu
ti cng bc. Tr ton b chi ph vn ti n cng n.
Ngi bn CIF Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

F + I
CP

im ti hn im ti hn
(RR) (TN, CP)
 13

( giao xong ln tu) (Cng n)

- Giao hng ln tu vi thi gian v cng bc qui nh hoc do bn bn chn. Tr ton b chi ph bc
hng.
- K H vn ti v tr cc ph n cng ch qui nh.
- Tin hnh thng quan XK (ly giy php XK, tr thu v cc chi ph cn thit cho XK nu c).
- K H bo him v tr chi ph bo him trong sut thi gian hng c vn chuyn n cng ch qui
nh. Trong trng hp ny ngi bn thng mua bo him mc ti thiu, vi tr gi bng gi CIF +
10% (gi l tin li d tnh) v bng ng tin ca H .
- Bo cho ngi mua bit khi hng ha c chun b giao, khi hng ha c giao ln tu v ngay
khi hng va ti cng d trong thi gian hp l ngi mua kp chun b nhn hng.
- Cung cp cho ngi mua nhng ha n chng t vn ti hon ho giy chng nhn v bo him hng
ha.
- Chng t bt buc : Ha n thng mi, Chng t vn ti, Giy php XK, n bo him ...
+ Ngha v ca ngi mua :
- Kim tra hng ha, trc khi bc v khi d hng. Ch yu l trc khi d hng.
- Chp nhn vic giao hng gi khi nhn c ha n bo him hng ha v tt c cc chng t,
bng chng khc v mua bo him v vn ti (vn n) v tip nhn hng theo tng chuyn giao hng t
ngi vn ti cng ch qui nh, trong thi hn qui nh...
- Tr tin d hng trong chng mc tin d hng khng tnh vo cc vn ti.
- Chu mi ri ro, tn tht v chi ph v hng ha ( tr cc khon tin c tnh vo cc ph vn ti ) k
t khi hng ha c giao xong ln tu cng bc hng.
- Thng quan NK, tr tin thu NK v cc chi ph khc hng c nhp. Lm cc th tc cn thit v
tr cc chi ph pht sinh hng c th c qu cnh (nu c).
<8> CIP ( Freight or Carriage and Insurance paid to ...) : Cc ph v bo him tr ti ch (... a im
ch qui nh).
Ngi bn CIP Ngi mua

TN

RR
Chng vn ti trc Chng vn ti chnh Chng vn ti sau
CP F+I

im ti hn im ti hn
(RR) (TN,CP)

(Ngi vn ti) (a im n)
+ Ngha v ca bn bn :
- Giao hng theo ng nh qui nh ca H.
- Chu mi ri ro v tn tht v hng ha trc khi hng c giao cho ngi vn ti u tin.
- Thng bo cho ngi mua khi hng chun b xong, khi hng c giao cho ngi vn ti u tin v
khi hng n im ch qui nh.
- K H vn ti, giao hng cho ngi vn ti u tin v tr cc ph cho ti a im ch qui nh.
- K H bo him hng ha trong sut thi gian hng ha c vn chuyn v tr chi ph bo him
- Thng quan XK v chu mi chi phi v vic thng quan.
- Cung cp cho ngi mua ha n, chng t vn ti thng thng v n bo him hoc bt k bng
chng no khc v vic mua BH.
- Cc chng t bt buc : Ha n thng mi, Chng t vn ti., Giy php XK, Giy chng nhn
hoc n bo him.
+ Ngha v ca ngi mua :
 14
- Chp thun vic giao hng khi hng c giao cho ngi vn ti u tin khi ngi mua nhn
c ha n, n bo him hng ha hoc bt k chng t no khc v mt mc bo hin v nu l
thng l, chng t vn ti thng thng v tip nhn hng t ngi vn ti a im ch qui nh.
- Thng quan NK v chu mi chi ph pht sinh cho vic thng quan .
- Chng t : cc chng t khc qu cnh qua nc th 3 v thng quan NK.
- Chu mi ri ro v tn tht khi hng c giao cho ngi vn ti u tin.
<9> DAT(Delivered at Terminal) : Giao ti bn (... ni n qui nh).
+ Ngha v ca ngi bn :
- Giao hng ng theo qui nh ca H.
- K H vn chuyn v chu cc ph vn chuyn ti ni n. Chu mi ri ro, tn tht v chi ph v
hng ha trc khi hng c giao cho ngi mua ti ni n.
Ngi bn DAT Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn
(TN,CP,RR)

(Bn n/Ni n)
- Cung cp cho ngi mua nhng chng t ngi mua c th nhn c hng;
- Cc chng t bt buc : Ha n thng mi, Ha n ng bin hoc lnh giao hng.
+ Ngha v ca ngi mua :
- Nhn hng ti ni n.
- Lm mi th tc hi quan nhp khu hng ha (cung cp giy php NK tr tin thu v ph tn NK
nu c ) lm cc th tc v vn ti qu cnh nu c.
- Chu mi ri ro k t khi hng c giao ti ni n qui nh.
<10> DAP ( Delivered At Place ) Giao ti ni n ( ni n qui nh).
+ Ngha v ca bn bn :
- Giao hng ng theo qui nh ca H.
- Chu mi chi ph, ri ro v tn tht v hng ha trc khi hng c giao cho bn mua ti ni n quy
nh trn phng tin sn sng ch tip.
- Thu phng tin vn ti (k H v tr ton b cc ph).
- Giao hng ti ni n ng theo qui nh ca H
- Tr ton b chi ph v bc, d hng ha.
- Cung cp cho ngi mua nhng chng t ngi mua c th nhn hng ti ni n (nh lnh phiu
giao hng, vn n ...)
- Thc hin vic thng quan XK (cung cp giy php XK, tr cc chi ph, tr cc th thu v cc chi ph
lin quan n XK nu c).
- Chng t bt buc :Ha n thng mi, Phiu giao hng ha vn n ng bin, Giy php XK.
+ Ngha v ca ngi mua : Nhn hng ti ni n.
Ngi bn DAP Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP
im ti hn
(TN,CP,RR)
 15

(Ni n)
- Chu mi chi ph, ri ro v tn tht v hng ha k t khi nhn hng cu cng.

<11> DDP (Delivered Duty Paid) : Giao ti ch np thu (...ch qui nh).
Ngi bn DDP Ngi mua

TN

RR Chng vn ti trc Chng vn ti chnh Chng vn ti sau

CP

im ti hn im ti hn
(TN,CP,RR) (TN,CP,RR)

(a im ch quy nh)
+ Ngha v ca bn bn :
- Giao hng ng nh qui nh ca H.
- Chu mi trch nhim v ri ro v ph tn v hng ha trc khi giao cho ngi mua
- Giao hng n ni qui nh trn phng tin ch ti.
- Tin hnh thng quan XNK (cung cp giy php XNK, tr mi khon chi ph v thu XNK.
- Cung cp chng t ngi mua c th nhn hng ti ni qui nh (VD : lnh phiu, giy lu kho v
chng t kho bi hoc chng t vn ti).
- Chng t bt buc :Ha n thng mi, Lnh giao hng, giy lu kho hoc chng t vn ti, Giy
php NK
+ Ngha v ca ngi mua :
- Nhn hng ti ni n qui nh
- Chu mi ri ro v chi ph pht sinh trong ngay sau khi hng nm trong quyn nh at ca mnh .
- Thc hin cc cng vic h tr cho bn bn (nu c yu cu) vi chi ph bn bn chu.
Ngoi cc iu kin ch yu trn y trong thc t cn hnh thnh nhiu iu kin khc da trn cc iu
kin ch yu ny :

6. iu kin gi c (Price)
a. ng tin tnh gi
ng tin tnh g (money of account) l ng tin dng ghi chp, o lng gi tr trao i
ca hp ng. Trong hp ng MBNT, ng tin ny c th l ng tin ca nc ngi mua, ca nc
ngi bn hay ca nc th ba.
S la chn ng tin ph thuc vo vn : Th trng mua bn loi hng ny thuc v ai, Ph
thuc vo tp qun ca ngnh hng,
b. Phng php qui nh gi trong hp ng
Trong giao dch mua bn quc t, ty theo cc iu kin khc nhau ta c th p dng cc phng
php qui nh gi sau:
1. Gi c nh ( fixed price) l gi c qui nh bng con s c th trong hp ng & khng
c thay i trong sut thi gian thc hin hp ng nu khng c s tha thun no khc.
Cch qui nh gi ny c u im l r rng c th & d dng tnh ton gi tr. Song hai bn phi
gnh chu ri ro nu gi c c s bin ng trong qua trnh thc hin hp ng.
2. Gi qui nh sau ( deferred fixing price; The price to be advised) l gi c khng c xc
nh khi k kt hp ng mua bn, m s c xc nh trong qu trnh thc hin hp ng. Trong hp
ng, ngi ta khng n nh c th gi bng con s no m ch tha thun thi im hay a im
hay phng php tha thun v sau.
 16
3. Gi linh hot ( flexible price): gi c th iu chnh ( revisable) l gi c qui nh vo lc k
kt hp ng nhng ng thi qui nh rng nu gi c th trng lc thc hin hp ng ( lc giao
hng) bin ng vt qua mt mc no th c php xem xt li theo ga th trng.
4. Gi di ng ( sliding scale price) hay gi trt l gi c c tnh ton dt khot vo lc thc
hin hp ng trn c s gi c qui nh ban u; c cp nhng bin ng v chi ph sn xut trong
thi k thc hin hp ng.
Theo phng php ny, khi k kt hp ng ngi ta qui nh mt gi ban u (initial price) gi
l gi c s ( basic price); km theo c cu cc chi ph cu thnh gi (nh li nhun, chi ph khu
hao, tp ph...) ng thi qui nh phng php tnh gi.
Theo gi di ng c tnh bng phng php:

b c
P1 P0 A B 1 C 1
b0 c0
Trong :
+ P1 : gi cui cng dng thanh ton
+ P0 : gi c s (c qui nh khi k hp ng)
+ A, B, C : th hin c cu gi = mc % ca cc yu t cu thnh gi. A + B + C = 1, ln lt l
t trng ca CP c nh, CP v nguyn vt liu, CP v nhn cng.
+ b1, c1, b0, c0 : ln lt l gi ca NVL v tin lng lc xc nh gi cui cng v lc k hp
ng
Phng php ny c vn dng trong vic mua bn cc loi hng thit b ton b; tu bin &
cc mt hng c thi gian ch to di.
c. Phng php xc nh gi
- Xc nh gi hng vo sn xut: bng cch cng dn chi ph v li nhun nh mc hnh
thnh gi hng, thng p dng vi mt hng sn xut n chic hay mt hng mi cha c trn th
trng.
- Xc nh gi hng vo th trng: Gi hnh thnh da trn gi tham kho trn th trng, c
th l gi qua u gi, u thu, gi bnh qun, gi trn th trng chnh hay gi m doanh nghip
tng k kt hp ng; Khi gi a ra cn phi c quy dn theo iu kin bn hng mi nh phi
quy dn v n v o lng, n v tin t, iu kin c s giao hng, thi gian v li sut...
d. Gim gi ( Discount)
l vic bt i mt khon tin t s tin hng m ngi mua phi tr, nhm khuyn khch vic
mua hng. y l bin php u i v ti chnh m ngi bn t ra nhm thu ht ngi mua t hng
vi s lng ln, tr tin nhanh chng trong mua bn quc t.
Cn c vo nguyn nhn gim gi, chng ta c cc loi gim gi sau:
1. Gim gi tr sm ( Cash discount, cash allowance): p dng khi ngi mua tr tin sm hn
thi hn qui nh, cng tr sm bao nhiu th t l Gim gi cng cao bt nhiu.
2. Gim gi thng mi ( Trade discount) p dng khng ph thuc vo thi gian tr tin sm
hay mun m cn c vo tp qun thng mi hoc ca ngnh kinh doanh , vo s lng mua bn,
vo quan h gia hai bn mua bn.
3. Gim gi s lng ( Quantity discount): Vic gim gi trong thng mi cn c theo s
lng hng ha c yu cu trong mt n t hng. S lng yu cu cng ln th mc gim gi cng
cao. Hay trng hp ngi mua mua n s lng nht nh no trong mt thi gian nht nh th
cng c hng gim gi da vo s lng mua.
4. Gim ga thi v ( Seasonal discount) dnh cho nhng ngi mua hng tri v, nhm khuyn
khch vic mua hng vo lc nhu cu t cng thng.
5. Gim gi i hng c mua hng mi ( Trade in discount) thng vi mc 25-30% ca
bng gi mi. Loi ny ginh cho ngi no trc y mua hng ca mt hng nht nh sau mt thi
gian thy kiu mu li thi, bn li cho hng nhm mua hng mi ca hng .
Cn c vo cch tnh Gim gi, c cc loi Gim gi.
 17
1. Gim gi n ( Single discount) thng c biu hin bng mt mc gi % nht nh so vi
gi hng.
i vi my mc thit b sn xut hng lot, mc gim gi ny c th bng 20 -30% hoc c khi
ti 30 -40 % so vi gi ghi trong bn ga hin hnh ( current price list).
2. Gim gi kp ( Double discount) l mt chui lin hon cc loi gim gi n m ngi mua
c hng bi nhiu nguyn nhn lin tip nhau trn gi phi tr.
3. Gim gi ly tin ( Progressive discount): l loi gim gi c mc tng dn theo s lng
hng c mua bn trong mt s t giao dch nht nh
4. Gim gi tng thng (Bonus discount)
Gim gi ngoi ngch, loi gim gi mang tnh cht thng m ngi bn cho ngi mua hng
nu h thng xuyn mua hng & kim ngch mua t n mt mc nht nh trong mt thi gian nht
nh (1 qu hay 1 nm).
Gim gi ly tin c tnh cho vic mua bn mt loi sn phm, cho mt hp ng v c tnh
ngay vo lc k kt hp ng.
7. iu kin thanh ton (Payment)
a. ng tin thanh ton (Money of payment). l ng tin m ngi mua s nhn c
khi thanh ton.
Tin hng c th c thanh ton hoc bng: ng tin ca nc XK hoc ng tin ca nc
NK hay bng ng tin ca nc th 3.
Vic chn ng tin no lm ng tin thanh ton l ph thuc vo: Th trng thuc v ai
hoc tp qun thanh ton trn th trng.
ng tin thanh ton c th trng hp vi ng tin tnh gi. Trng hp ngc li, khi ng
tin tnh gi v ng tin thanh ton l hai ng tin khc nhau, ngi ta phi xc nh t gi qui i
hai ng tin.
b. a im thanh ton (place of payment).:
iu kin a im thanh ton thng c hai bn tha thun l: bn mua s chuyn tin vo ti
khon bn bn u, ngn hng no. Trong trng hp thanh ton bng L/C th iu khon a im
thanh ton cn c ngha gi tr ca L/C s ht hiu lc u, ngn hng no s l ngn hng thanh
ton, ngn hng chit khu b chng t.
V mt nguyn tc, tin hng c th c chi tr ti nc ngi bn hay nc ngi mua thm
ch ti mt nc th 3. Song trong giao dich mua bn quc t, vic thanh ton c tin hnh thng qua
cc ngn hng c php tin hnh nghip v thanh ton quc t. Ngn hng c php ny c th ng
ti 1 trong 3 nc nu trn.
c.Thi hn thanh ton ( Time of payment)
Thng thng, nu ly thi hn giao hng lm mc ngi ta phn thnh 3 thi im thanh ton:
c.1. Tr tin trc ( Cash before delivery - CBD): l vic ngi mua tr cho ngi bn ton b
hay mt phn tin hng trc khi ngi bn t hng ha di quyn nh ot ca ngi mua, c th l
trc lc giao hng.
c.2. Tr tin ngay: l vic tr tin vo trc lc hoc trong lc ngi bn t hng ha hay
chng t hng ha di quyn nh ot ca ngi mua.
c.3. Tr tin sau (Deferred payment): l trng hp ngi bn cp tn dng cho ngi mua.
Cch ny cho ngi mua hng sau khi nhn hng mt thi gian qui nh mi phi tr tin hng. Cch
tr tin ny cng tr nn ph bin v th trng cng thuc v ngi mua nhiu hn.
Trong vic thanh ton c tn dng (tr trc hay tr sau), cc bn cn ch n s tin tn dng,
thi hn tn dng, li sut tn dng & iu kin hon tr tn dng. C th kt hp 3 thi hn thanh tr tin
trong mt hp ng:
d.Phng thc thanh ton ( Mode of payment)
Hin nay, ngi ta ph bin p dng 4 phng thc thanh ton trong mua bn quc t.
d1.Phng thc chuyn tin (Remittance)
a. Khi nim: Phng thc chuyn tin l phng thc thanh ton m ngi chuyn tin (ngi
tr tin) thng qua ngn hng gi tr mt s tin nht nh cho ngi hng li. Phng tin thanh ton
s dng l in chuyn tin T/T (Telegaphic Transfer) hay th chuyn tin M/T (Mail Transfer).
 18

b. Qui trnh thanh ton

(4)
Ngn hng chuyn tin Ngn hng i l

(3) (2) (5)

(1)
Ngi nhp khu Ngi xut khu

Ngi xut khu thc hin vic cung ng hng ha hoc dch v cho ngi nhp khu v
chuyn giao ton b chng t cho ngi nhp khu.
Ngi nhp khu vit n yu cu chuyn tin cng vi y nhim chi ngoi t.
Ngn hng trch t ti khon ca ngi nhp khu chuyn tin, gi giy bo n v giy bo
thanh ton cho ngi nhp khu.
Ngn hng chuyn tin ra nc ngoi qua ngn hng i l ca nc mnh nc ngoi
chuyn tr cho ngi xut khu.
Ngn i l chuyn tin cho ngi hng li trc tip hoc gin tip qua ngn hng khc.
Phng thc ny t c dng trong thanh ton ngoi thng v vic tr tin cho ngi xut khu
ph thuc vo thin ch ca ngi nhp khu.
d2. Phng thc thanh ton bng cch ghi s (Open Account)
a. Khi nim: Phng thc ghi s c thc hin bng cch ngi xut khu m mt ti khon
trn ghi cc khon tin m ngi nhp khu n v tin mua hng v nhng chi ph khc lin quan n
vic mua hng. Ngi nhp khu nh k thanh ton n hnh thnh trn ti khon cho ngi xut khu.
Thng thng ngi nhp khu cng m ti khon ghi, nhng n ch c gi tr theo di ch khng c
gi tr thanh ton gia hai bn.
b. Qui trnh thanh ton
(4)
Ngn hng ngi xut khu Ngn hng ngi nhp khu

(3) (3)

(2)
Ngi xut khu Ngi nhp khu
(1)
c. Trng hp p dng: s dng phng thc thanh ton ny i hi s tin cy cao gia hai
bn, thng thng c p dng trong quan h mua bn hng i hng hoc thanh ton cc ph vn ti,
bo him, hoa hng...
d3. Phng thc nh thu (Collection of payment)
a. Khi nim: Phng thc thanh ton nh thu l phng thc thanh ton trong t chc xut
khu sau khi giao hng s k pht hi phiu i tin ngi mua, nh ngn hng phc v mnh thu h
s tin ghi trn hi phiu .
b. Cc loi nh thu trong ngoi thng
+ Nh thu phiu trn (Clean Collection) l phng thc thanh ton trong ngi xut khu
u thc cho Ngn hng thu h tin ngi nhp khu cn c vo hi phiu do mnh lp ra khng km
theo mt iu kin no c. Cng vi vic gi hng cho ngi nhp khu, ngi xut khu gi thng
chng t hng ha cho ngi nhp khu khng qua Ngn hng i nhn hng.
 19

4
NH bn bn 2 NH i l

4 1 3 4

Gi hng & chng t

Ngi bn Ngi mua
(1)
(2) Ngi bn lp mt hi phiu i tin ngi mua v u thc cho Ngn hng ca mnh thu h
s tin ghi trn hi phiu bng mt ch th Nh thu.
(3) Ngn hng phc v bn bn (Ngn hng chuyn) gi ch th nh thu km vi hi phiu cho
Ngn hng i l ca mnh nc ngi mua nh thu h tin t ngi mua.
(4) Ngn hng i l (Ngn hng thu, chnh xc l Ngn hng xut trnh) yu cu ngi mua tr
tin nu l hi phiu tr tin ngay (At sight Bill) hay chp nhn tr tin hi phiu nu l hi phiu k hn
(Usance Bill).
(5) Ngn hng xut trnh chuyn tin thu c cho ngi bn qua Ngn hng phc v ngi bn
nu tr tin ngay hay chuyn t hi phiu c chp nhn (Trade Acceptance) nu tr tin sau.
Vai tr ca Ngn hng trong phng thc ny : Ngn hng ch ng vai tr ngi trung gian n
thun thu h tin, cha gn lin vi cc trch nhim v quyn li trong qui trnh nh thu ny.
+ Nh thu km chng t (Documentary Colection) l phng thc thanh ton trong ngi
bn u thc cho Ngn hng thu h s tin ngi mua khng nhng cn c vo hi phiu m cn cn
c vo b chng t gi hng gi km theo vi iu kin ngi mua tr tin hoc chp nhn tr tin hi
phiu th Ngn hng mi trao b chng t gi hng cho ngi mua nhn hng.
b. Trnh t tin hnh nghip v nh thu km chng t :

NH bn bn 4 NH i l
2

4 1 3 4

Gi hng ho
Ngi bn Ngi mua

Trnh t tin hnh ca phng thc ny cng tng t nh phng thc nh thu phiu trn
nhng khc nhau im :
- Ngi bn trao cho Ngn hng phc v mnh hi phiu km vi b chng t gi hng v Ch
th nh thu, yu cu Ngn hng khng nhng thu h tin m cn khng ch b chng t gi hng.
- Ngn hng i l (Ngn hng xut trnh) tin hnh giao b chng t gi hng cho ngi mua
vi iu kin ngi mua tr tin hoc chp nhn tr tin hi phiu.
iu kin nhn chng t ca ngi mua. Cc iu kin ny c ngi bn ch dn r trong
Ch th nh thu. C 2 loi iu kin c s dng to nn 2 loi nh thu chng t khc nhau :
D/P Tr tin i chng t (Documents against Payment) :ngi mua mun nhn chng t th
phi thanh ton th Ngn hng mi trao b chng t gi hng.
D/A Chp nhn i chng t (Documents against Acceptance) :ngi mua phi k chp nhn
tr tin hi phiu k hn do ngi bn k pht th Ngn hng mi trao b chng t.
 20
Trch nhim ca Ngn hng: cng ch ng vai tr trung gian thu tin h nhng c vai tr
cao hn im Ngn hng c u thc khng ch b chng t gi hng v tin hnh th tc yu cu
ngi mua thanh ton c iu kin.
d4. Phng thc tn dng chng t (Documentary credits)
d4.1. Khi nim: Tn dng chng t (Documentary Credits): l s tha thun m ngn hng trn
c s yu cu ca bn mua, cam kt s tr tin cho bn bn hay cho bt k ngi no c bn bn ch
nh, khi bn bn xut trnh y b chng t thanh ton v thc hin ng cc yu cu c qui nh
trong mt vn bn gi l th tn dng. ( Letter of credit - L/C)
D4.2.Trnh t thc hin thanh ton tn dng chng t :

6
NH pht hnh L/C 5 NH thng bo L/C
Issuing bank 2
Advising bank

8 7 1 3 5 6

4
Ngi Nhp khu Ngi Xut khu
Applicant Beneficiary

Nghip v c tin hnh qua trnh t 8 bc :

Bc 1 : Ngi Nhp khu lm Yu cu m th tn dng gi cho Ngn hng giao dch ca mnh
yu cu pht hnh mt Th tn dng cho ngi xut khu hng.
Bc 2 : Ngn hng pht hnh th tn dng s pht hnh mt vn bn gi l Th tn dng v yu
cu Ngn hng i l ca mnh nc ngi Xut khu thng bo vic m th tn dng v chuyn th
tn dng n ngi Xut khu.
Bc 3 :Ngn hng thng bo thng bo cho ngi Xut khu ton b ni dung thng bo v
vic th tn dng c pht hnh cho h hng li v khi nhn c bn chnh th tn dng th
chuyn ngay cho ngi xut khu.
Bc 4 : Ngi Xut khu kim tra th tn dng nu thy ph hp vi cc tho thun vi ngi
nhp khu v/hoc c kh nng thc hin c cc yu cu th tin hnh giao hng; nu thy khng
ph hp vi tho thun trc v/hoc khng th p ng c cc yu cu trong th tn dng th phi
yu cu ngi Nhp khu, Ngn hng pht hnh iu chnh, sa i, b sung th tn dng cho ph hp.
Bc 5 : Sau khi giao hng, ngi Xut khu lp v chun b b chng t theo yu cu ca th
tn dng v xut trnh cho Ngn hng pht hnh thng qua Ngn hng thng bo, yu cu thanh ton tr
gi L/C hoc chp nhn thanh ton hi phiu.
Bc 6 : Ngn hng pht hnh kim tra b chng t xut trnh nu thy ph hp vi L/C th tin
hnh tr tin hoc chp nhn hi phiu ngi Hng li k pht cho ngi xut khu. Nu thy khng
ph hp, c sai st hoc mu thun trong b chng t, Ngn hng c th t chi thanh ton hoc chp
nhn hi phiu v gi tr li ton b chng t cho ngi xut khu.
Bc 7 : Ngn hng pht hnh chuyn giao b chng t gi hng cho ngi Nhp khu i nhn
hng nu ngi Nhp khu ng thanh ton, tc l tr tin ngay hoc chp nhn thanh ton.
Bc 8 : Ngi Nhp khu kim tra b chng t, nu thy ph hp vi nhng yu cu trong th
tn dng v/hoc Yu cu m th tn dng ca mnh th tin hnh th tc hon tr tin cho Ngn hng,
nu pht hin c sai st hoc mu thun th c quyn t chi tr tin.
Hin nay, trong vic thanh ton cc hp ng xut nhp khu, cc doanh nghip thng s dng
phng thc thanh ton bng th tn dng (L/C) v n nay phng thc ny c coi l phng thc
tt nht m bo c quyn li ca hai bn mua & bn:
d4.3. Th tn dng.
 21
d4.3.1. Khi nim: Th tn dng (Letter of Credit - L/C) l mt bc th do mt ngn hng vit ra
theo yu cu ca ngi xin m L/C, cam kt tr tin cho ngi ngi hng li mt s tin nht nh,
trong mt thi gian nht nh vi iu kin ngi ny phi thc hin ng nhng iu khon quy nh
trong L/C .
d4.3.2. Mt s loi th tn dng c bn
d4.3.2.1.Xt v mt gi tr php l:
L/C c th hy ngang (Revocable L/C)
L loi c ghi Revocable L/C trn b mt ca L/C. i vi loi L/C ny ngn hng m c
th sa i, b sung hoc hy b bt c lc no m khng cn bo trc cho ngi bn v ngn hng
xut khu bit. Loi L/C ny t c s dng v n khng m bo quyn li cho ngi xut khu, n
ch c tnh cht nh mt li ha hn, mt s thng bo khng phi l mt cam kt tr tin.
L/C khng th hy ngang (Irrevocable L/C)
L loi L/C c ghi r "Irrevocable" hoc khng ghi g c th c hiu l L/C khng th hy
ngang theo quan im ca UCP 500, UCP 600. i vi loi L/C ny sau khi c ngn hng m pht
hnh th khng c sa i, b sung hay hy b trong thi hn hiu lc ca n tr khi c s tha thun
khc ca cc bn tham gia L/C.
L/C khng th hy ngang c xc nhn (Confirmed Irrevocable L/C)
L loi L/C khng th hy ngang c ngn hng (khng phi l ngn hng m L/C) c uy tn
ng ra m bo cho vic tr tin ca L/C . Ngn hng bo m gi l ngn hng xc nhn
(Confirming bank).
Th tn dng khng th hy ngang, min truy i (Irrevocable without recourse L/C).
d4.3.2.2.Xt v thi hn tr tin:
- Th tn dng tr tin ngay (L/C at sight- L/C A/S) l loi th tn dng khng th hy ngang
trong Ngn hng cam kt s thanh ton ngay cho ngi hng li L/C khi xut trnh b chng t
thanh ton hp l.
- Th tn dng tr tin sau (Deferred payment L/C) l loi th tn dng khng th hu ngang
trong Ngn hng cam kt s thanh ton cho ngi Hng li L/C sau mt khong thi gian nht nh
c ghi r trong L/C.
d4.3.2.3. Xt v cch thc hin:
(1) Th tn dng c th chuyn nhng (Transferable L/C).
Mt tn dng chuyn nhng l mt tn dng m ngi hng li (th nht) c quyn yu cu ngn hng
m nhn vic tr tin hay chp nhn tr tin sau hay trong trng hp tn dng chit khu t do, ngn
hng c php c bit trong tn dng vi t cch ngn hng chuyn nhng c chuyn nhng mt
phn hay ton b s tin tn dng cho mt hay nhiu ngi hng li khc nhau ( th hai).
Lu : Chuyn nhng ch c th chuyn nhng mt ln - Chi ph, hoa hng ngn hng phi do ngi
hng li th nht chu. Ngi hng li th hai c th hoc nc ngi hng li th nht hoc
mt nc khc. Loi L/C ny gip ngi trung gian c th kinh doanh m khng cn vn ring ca
mnh.
(2) Th tn dng i ng (Reciprocal L/C). Loi th tn dng ny ch bt u c hiu lc khi
th tn dng kia i ng vi n m ra. Trong L/C ban u thng phi ghi: L/C ny ch c gi tr
khi ngi hng li m li mt L/C i ng vi n cho ngi m L/C ny hng v trong L/C
i ng phi ghi cu: L/C ny i ng vi L/C s ... m ngy ... qua ngn hng ...
(3) Th tn dng gip lng (Back to back L/C).
L loi L/C, trong ngi i l xut nhp khu m cho ngi cung cp hng trn c s mt L/C gc
ca ngi mua sau cng m cho h hng. y l mt phng thc ti tr rt linh hot nhm gip cho
ngi i l kinh doanh xut nhp khu (ngi trung gian) mua hng ca ngi sn xut v sau bn
li cho ngi mua sau cng m khng phi dng n vn ring ca mnh.
L/C th hai c m da trn L/C gc gi l Back to back L/C. Ni dung ca 2 L/C ny gn ging
nhau. Tuy nhin, gia chng c cc chi tit khc nhau:
- S tin ca L/C gip lng c th t hn s tin ca L/C gc.
- n gi ca L/C gip lng c th nh hn n gi ca L/C gc.
 22
- S loi chng t ca L/C gip lng c th nhiu hn L/C gc.
- Thi hn giao hng ca L/C gip lng phi sm hn phi sm hn thi hn giao hng ca L/C
gc.
(4) Th tn dng tun hon (Revolving L/C). L loi L/C khng th hy b sau khi s dng
xong hoc ht thi hn hiu lc th n li t ng c gi tr nh c, v c nh vy, n tun hon cho
n khi no tng tr gi hp ng c thc hin.
Th tn dng tun hon cn ghi r ngy ht hn hiu lc cui cng v s ln tun hon v tr gi ti thiu
ca mi ln . Nu vic tun hon cn c vo thi hn hiu lc ca L/C trong mi ln tun han th
phi ghi r c cho php s d ca L/C trc cng dn vo nhng L/C k tip hay khng. Nu khng cho
php th gi l L/C tun hon khng tch ly ( No Cumulative Revolving L/C), nu cho php th gi l
L/C tun hon c tch ly (Cumulative Revolving L/C).
L/C tun hon c th l: Tun hon t ng, Tun hon bn t ng, Tun hon khng t ng.
(5) Th tn dng d phng (Standby L/C). L loi L/C c hnh thnh nhm m bo quyn
li cho ngi nhp khu. Ngn hng m L/C cam kt vi ngi nhp khu s thanh ton cho h trong
trng hp ngi xut khu khng hon thnh ngha v giao hng theo L/C ra vi iu kin ngi
xut khu phi xut trnh cc chng c v vic khng thc hin ngha v ca ngi nhp khu.
(6) Th tn dng c iu khon (Red clause L/C).
L loi tn dng m ngn hng m L/C cho php ngn hng thanh ton (ngn hng thng bo) ng trc
cho ngi hng li c th mua hng, nguyn liu sn xut hng giao theo L/C . Ngi bn c
th nhn trc mt s tin nht nh trong tng tr gi L/C, trc khi giao chng t cn thit.
d.5. Th bo m tr tin (Letter of guarantee, vit tt l L/G)
Dng phng thc ny l ngn hng bn ngi nhp khu theo yu cu ca ngi nhp khu vit cho
ngi xut khu mt l th gi l th bo m tr tin bo m sau khi hng ha ca bn bn gi
n a im ca bn mua quy nh, s tr tin hng.
Phng thc th bo m tr tin khc vi phng thc tn dng chng t v phng thc y thc mua
ch phng thc ny cn c vo hng ha tr tin, cn hai phng thc kia cn c vo chng t
tr tin.
d.6. Phng thc giao chng t tr tin (Cash against Documents - CAD)
a. Khi nim :
CAD l phng thc thanh ton trong ngi nhp khu yu cu ngn hng m ti khon k thc
(Trust Account) thanh ton tin cho ngi xut khu khi ngi xut khu xut trnh y cc chng
t theo yu cu hoc tr tin ngay sau khi ngi xut khu giao hng xong cho kho ngoi quan, ly c
Warehouse Receipt trn c ch k ca ngi i din pha nhp khu c mt ti ni xut khu. Ngi
xut khu sau khi hon thnh ngha v giao hng s xut trnh b chng t nhn tin thanh ton.
Phng thc ny cn c gi l Cash on delivery - COD.

(3)
Ngi xut Ngi nhp khu
khu(
(4)
(1)
(5) (2) (6)

Ngn hng
b. Qui trnh nghip v thanh ton bng phng thc CAD :

Sau khi k hp ng mua bn ngoi thng vi ngi xut khu (trong quy nh phng thc thanh
ton l CAD), ngi nhp khu n ngn hng phc v mnh yu cu thc hin dch v CAD. Ngi
nhp khu v ngn hng tin hnh tha thun v i n k kt mt bn ghi nh (Memorandum),
(1) Ngi nhp khu chuyn y s tin k qu, mt ti khon k thc s c m ghi s tin
k qu,
(2) Ngn hng cng thng bo cho ngi xut khu v vic ti khon k thc hot ng.
 23
(3)
Ngi xut khu giao hng cho ngi nhp khu.
(4) Ngi xut khu sau khi tin hnh giao hng th xut trnh cc chng t m trong bn ghi nh
yu cu ti ngn hng.
(5) Ngn hng tin hnh kim tra chng t theo yu cu ca bn ghi nh, nu thy ph hp th tin
hnh thanh ton cho ngi xut khu sau khi tr i ph dch v ngn hng theo ch th trong
bn ghi nh.
(6) Ngn hng giao chng t li cho ngi nhp khu v kt ton vi ngi nhp khu.
e. iu kin bo m hi oi:
e.1. iu kin m bo vng: C hai cch m bo:
+ S dng hm lng vng ca ng tin: Gi c hng ha v tng gi tr hp ng u dng mt
ng tin tnh ton v thanh ton, ng thi qui nh hm lng vng ca ng tin . Khi tr tin
nu hm lng vng ca ng tin ny thay i th gi c v gi tr ng tin cng thay i.
+ Gi vng trn th trng: Gi c ha v tng gi tr hp ng u dng mt ng tin tnh ton v
thanh ton, ng thi qui nh g vng ca ng tin o trn mt th trng nht nh. Khi tr tin nu
g vng ca ng tin ny thay i th gi c v gi tr ng tin cng thay i.
e.2. iu kin m bo ngoi hi: C hai cch qui nh nh sau:
+ Trong hp ng qui nh ng tin tnh ton v ng tin thanh ton l mt, ng thi xc nh t g
gia ng tin vi mt ng tin khc (thng l ng tin tng i n nh). n khi tr tin, nu
t gi thay i th gi c hng ha v tng gi tr hp ng cng c iu chnh tng ng.
+ Trong trng hp qui nh ng tin tnh ton l mt ng tin (thng l mt ng tin tng i n
nh) v thanh ton bng mt ng tin khc (ty thuc s tha thun trong hp ng). Khi tr tin cn
c vo t gi gia ng tin tnh ton v ng tin thanh ton tnh ra s tin phi tr l bao nhiu.
e.3. iu kin m bo theo r tin t:
Trong iu kin hin nay, khi m hm lng vng ca tin t khng cn ngha thit thc vi vic xc
nh t gi hi oi, h thng t gi c nh di mi hnh thc b tan v, t gi hot ng trn th
trng th gii b bin dng d di, sc mua tin t ca nhiu nc gim st nghim trng, th vic p
dng cc iu kin m bo hi oi trn khng c ngha thit thc na. Do vy ngi ta p dng
m bo theo r tin t nh sau:
+ La chn s lng ngoi t a vo r
+ Xc nh t gi hi oi (th trng no, t gi no, thi im no .. )
+Tin hnh tnh ton bin ng ca r tin t v thc hin iu chnh gi tr hp ng. C hai cch
iu chnh nh sau:
Cch 1:
Tng gi tr hp ng c iu chnh cn c vo mc bnh qun t l bin ng ca t gi hi oi c
r tin t.
V d: ng tin k kt hp ng v ng tin thanh ton trong hp ng l USD. Tnh hnh
bin ng ca t gi cc ng tin nh sau:

Tn ngoi t T gi USD T l bin ng USD

Ngy k hp ng Ngy thanh ton (%)

GBP 1,6315 1,4588 -10,59%

EUR 1,3932 1,3456 -3,42%
CHF 1,0841 1,1122 2,59%
CAD 1,0595 1,0115 -4,53%
C r 5,1683 4,9281 -15,94%
Mc bnh qun t l bin ng ca t gi hot ng c r tin t :-15,94% :4 = -3,99%, nh vy, tng
gi tr gi hp ng s c iu chnh ln 103,99%
Cch 2:
 24
Tng gi tr hp ng c iu chnh cn c vo t l bin ng ca bnh qun t gi hi oi ca c
r tin t vo lc thanh ton so vi lc k kt hp ng.
Nh v d trn th t l bin ng ca bnh qun t gi hi oi c r tin t vo lc thanh ton so vi lc
k kt hp ng l:
100% - 4,9281/5,1683 *100% = 4,64%
Nh vy, tng gi tr hp ng c iu chnh ln 104,64%
Ch : Cch 2 ny km chnh xc hn cch 1 do c s khng ng u trong gi tr ca cc ng tin.
8. iu kin trng ti (Arbitration clause)
a. Cc khi nim:
Trng ti thng mi l mt phng php gii quyt tranh chp pht sinh t quan h kinh doanh
ngoi khun kh Ta n, c ta n h tr bng vic cng nhn v cho thi hnh phn quyt.
b. Cc loi trng ti thng mi
Xt nu v s ph thuc vi Chnh ph, ta c:
Trng ti Chnh ph l t chc trng ti do Chnh ph lp nn, Chnh ph tr lng cho trng ti
vin chuyn nghip xt x.
Trng ti phi Chnh ph l t chc trng ti do cc cng dn c nng lc lp nn, cc trng ti
vin l ngi c trnh chuyn mn kh cao nhng khng n lng Nh nc chuyn xt x.V th,
Trung tm trng ti quc t Vit Nam hin nay thuc loi trng ti phi Chnh ph.
Nu xt v s lin tc ca hot ng trng ti, ta c:
C hai hnh thc trng ti c bn:
- Trng ti v vic ( ad hoc arbitration): c lp nn ch xt x mt v kin nht nh.Sau
khi x xong v kin trng ti gii th.
- Trng ti qui ch (Institutional arbitration ): l trng ti hot ng thng xuyn theo mt quy
ch nh sn, n x ht v ny v khc theo quy tc t tng ca n. Khi la chn loi trng ti ny, cc
bn phi tun th theo qui tc trng ti ca t chc ny.
c. Ni dung iu khon trng ti:
iu khon trng ti c ba ngha:
1.N loi b kh nng a v kin ra to n;
2.N qui nh nguyn tc v trnh t tin hnh trng ti (nh cch thc lp U ban trng ti xt
x v kin, ngn ng dng trong xt x, lut p dng v.v...);
3.N khng nh ch t nguyn ca cc bn s chp hnh phn quyt ca trng ti.
9. iu kin bo hnh (Warranty)
a.Trch nhim ca ngi bn i vi cht lng hng ha v vn bo hnh
Bo hnh l s cam kt chu trch nhim ca ngi bn v mt s ch tiu cht lng ca hng
ha trong mt thi gian nht nh gi l thi hn bo hnh.
b. Ni dung v cch qui nh iu kin bo hnh
rng buc trch nhim ca ngi bn i vi cht lng hng, trong hp ng mua bn my
mc thit b (hoc hng cng ngh phm ni chung) cn c iu kin bo hnh. iu kin bo hnh
thng c hai ni dung chnh: thi hn bo hnh v khi lng trch nhim ca ngi bn trong thi
hn .
(1). Qui nh thi hn bo hnh :
- Thi hn bo hnh l khong thi gian ti a dnh cho ngi mua h pht hin nhng
khuyt tt ca hng ha v nu khuyt tt nm trong phm vi bo hnh th ngi mua c hng
nhng quyn li nht nh m ngi bn dnh cho theo tha thun.
- Thi hn bo hnh c th ko di trong mt vi thng cng c th trong mt vi nm. Thi hn
bo hnh ph thuc vo tnh cht - c im - cng dng - gi tr ca hng ha.
-Thi hn bo hnh tu thuc tp qun ngnh hng v s so snh v th gia ngi bn v ngi
mua.Nu hai bn c v th ngang nhau th thi hn bo hnh c quyt nh bi tp qun ngnh hng.
-Thi hn bo hnh bt u phn chia t lc no cng l s phn chia li ch gia cc bn.
(2). Phm vi bo hnh (Khi lng trch nhim ca ngi bn)
Trch nhim ca ngi bn trong thi hn bo hnh thng c tho thun nh sau:
 25
Nu trong thi hn bo hnh m ngi mua pht hin thy khuyt tt hng ho, ngi bn
phi kp thi khc phc khuyt tt (nh sa cha, thay b phn hng hc bng b phn mi...).
Nu qu mt thi hn hp l no m ngi bn vn khng khc phc khuyt tt , ngi
mua c quyn t mnh khc phc khuyt tt v ngi bn phi chu chi ph v vic .
Thi hn bo hnh ca hng ha c ko di mt cch tng ng vi thi gian hng ha
ngng khai thc ch i sa cha, khc phc khuyt tt v thc s sa cha, khc phc khuyt tt.
10. iu kin khiu ni ( Claims or making claims)
a.Khi qut v khiu ni:
Khiu ni l vic mt bn yu cu bn kia phi gii quyt nhng tn tht hoc thit hi m bn
kia gy ra hoc nhng s vi phm iu c tha thun trong hp ng MBNT.
b. Ni dung v cch qui nh iu kin khiu ni
(1). Qui nh v th thc khiu ni:
Trong bun bn quc t, khiu ni thng phi lm bng vn bn & gm c nhng chi tit sau:
tn ca hng ha khiu ni, khiu ni v vn g cht lng hay s lng; l do khiu ni, yu cu c
th ca bn khiu ni v vic gii quyt khiu ni.
Bn khiu ni cn c mt b h s php l y & chnh xc lm bng chng qui trch nhim
i vi bn qui phm v ngha v cam kt.Khi tin hnh c khiu ni, ngoi n khiu ni bng vn
bn, h s khiu ni gm c:
- H s gc chnh l Hp ng MBNT,
- H s php l ban u l cn c php l u tin xc nh trch nhim ca cc bn lin
quan. H s ny gm nhiu loi bng chng c th l chng t hay hin vt, trong cn ch : vn n
ng bin; bin bn gim nh; giy chng nhn kim tra cht lng hay trng lng; mu hng tn
tht.... Tt c cc bng chng ny u phi dn chiu n s hiu ca hp ng & s hiu ca cc chng
t vn ti c lin quan.
(2). Qui nh v thi hn khiu ni:
L khong thi gian cho php cc bn c quyn khiu ni nhau v cc vn pht sinh trong
thc hin giao dch.
(3). Qui nh v quyn hn & ngha v ca cc bn lin quan.
- Trong hp ng v c th trong iu khon ny cn phi xc nh trch nhim ca cc bn c
bit l trch nhim ca ngi mua v vic khiu ni. Trch nhim ca bn mua l :
+ nguyn trng hng ha v phi c s bo qun cn thn.
+ Tip theo bn mua phi mi c quan c trch nhim tin hnh kim tra v nim phong s hng
trn, lp bin bn v ton b cc khuyt tt.
+ Bn mua phi thng bo ngay cho bn bn (hoc i din cho bn bn) a im t hng, thi
hn v cch thc kim tra v xem xt li hng ha.
+ Gi ngay cho ngi bn n khiu ni, c lp mt cch chnh xc trong thi hn khiu ni
qui nh.
- i vi ngi bn :
+ C quyn kim tra li c s n khiu ni ca bn mua bng cch xem xt hng ha ngay ti
ch.
+ Sau mt s ngy gi nht nh khi nhn c thng bo ca ngi mua (hoc theo tha thun)
v bn bn phi c ngay i din kim tra li hng ha hoc y nhim cho mt t chc no c tin
hnh cng vic ny.
+ Ngi bn c trch nhim xem xt k n khiu ni v thng bo quyt nh (chp nhn hoc
t chi) khng chm tr so vi thi gian qui nh.
+ Trong thi hn qui nh (hoc theo tha thun) ngi bn khng c tuyn b ch ca mnh v
khiu ni th xem nh khiu ni c ngi bn chp nhn v bn bn phi tin hnh gii quyt khiu
ni.
i vi hng my mc, thit b mang tnh cht khuyt tt, ngi ta dng bin php thay th hoc
sa cha s hng b khiu ni; cn i vi nguyn liu & lng thc ngi ta thng dng bin php h
gi hay nh st gi s hng km cht lng.
 26
11. iu kin bt kh khng (Force Majeure)
a. Bt kh khng v iu kin bt kh khng
iu kin bt kh khng l iu khon qui nh vic gii thot hay tm ngng thi hnh ngha v
theo hp ng cho mt bn khi xut hin nhng iu kin, nhng s vic hay hon cnh ngn tr vic
thi hnh ngha v theo hp ng ca bn , xy ra ngoi d kin ca cc bn ti thi im k kt hp
ng, nm ngoi s kim sot ca cc bn & khng khc phc c.
Cc trng hp bt kh khng thng c chia lm 2 loi : di hn v ngn hn.
- Loi di hn : l cc trng hp c th min hoc khng th thc hin trch nhim k kt
trong mt thi gian di. N lc ca cc bn khng th thc y vic thc hin hp ng.
- Loi c thi hn ngn thng l cc trng hp m trch nhim thc hin hp ng ca cc
bn c th c tm hon trong mt thi gian ngn. Sau khi khc phc c cc nguyn nhn th cc
bn c th tip tc thc hin hp ng.
b. Ni dung v cch qui nh iu kin bt kh khng
(1). Qui inh v cc trng hp c xem l bt kh khng
Khi son tho iu kin bt kh khng, cc bn c th la chn 1 trong hai cch:
+ Cch th nht l lit k c th nhng s vic, hon cnh c coi l bt kh khng m mt bn
khi gp nhng iu kin c th c php han hay min thc hin cc ngha v theo hp ng.
+ Cch th hai ch nu ra cc tiu chun xc nh mt trng hp bt kh khng, v d:Bt
kh khng l nhng trng hp khng th lng trc c, khng th khc phc c; xy ra sau khi
k hp ng v cn tr vic thc hin cc ngha v hp ng ca mt trong cc bn hoc c hai.
(2). Quyn & trch nhim ca cc bn khi gp trng hp bt kh khng.
Bn gp bt kh khng phi c ngha v thng bo mt cch sm nht, ngay sau khi anh ta bit
v s vic xy ra v nhng hu qu ca s vic , lm anh ta khng c kh nng thc hin hp ng.
Khi , thi hn thc hin hp ng c ko di trong mt thi gian tng ng vi thi gian
xy ra trng hp bt kh khng, cng vi thi gian khc phc hu qu ca n.
Thi hn ko di ny khng phi l v tn m n ph thuc vo s tha thun gia cc bn giao
dch c tnh n cc yu t: thi hn thc hin hp ng, tnh cht hng ha& tp qun bun bn.
Nu trng hp bt kh khng ko di qua thi hn qui nh trn th mt bn c quyn xin hy
hp ng m khng phi bi thng.
Ngoi ra, cc bn cn tha thun ch nh mt c quan a phng ni xy ra trng hp bt
kh khng chng nhn v tnh hnh xy ra & vic kt thc bt kh khng, c quan thng l
Phng Thng mi ca a phng.