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NGOI THNG
M mn hc: 706001
B mn: Qun tr kinh doanh quc t
Khoa Qun tr kinh doanh
Trng i hc Tn c Thng
Ngi son: ThS. Hunh Tun Cng 1
Email: thaycuong@gmail.com
KT QU HC TP
Sau khi hon thnh mn hc, SV c bn s t
c nhng kt qu sau:
- Sinh vin c kin thc c bn v tng quan
cc hot ng lin quan n xut nhp khu,
k nng giao dch, son tho, t chc thc
hin hp ng.
- Sinh vin c kh nng thuyt trnh, phn
bin 1 vn .
NOI DUNG CUA MON HOC
Gm 4 chng:
- Gii thiu mn hc
1. Cc iu kin thng mi quc t - Incoterms 2000
2. Giao dch m phn hp ng xut nhp khu
3. Thuyt trnh ti
3. Hp ng xut nhp khu
4. T chc thc hin hp ng xut nhp khu v thuyt trnh
GIO TRNH & TI LIU THAM KHO
Gio trnh chnh:
TS on Th Hng Vn, K thut ngoi thng, NXB thng k,
H Ni, 2000
Ti liu tham kho:
+ V Hu Tu, K thut nghip v ngoi thng, NXB gio dc,
H Ni, 2002.
+ TS V Thanh Thu TS on Th Hng Vn, Thc hnh kinh
doanh xut nhp khu ti Vit Nam, Gio trnh Trng i
hc kinh t TPHCM.
+ TS Nguyn Trng n, Hp ng kinh doanh quc t, NXB
Tr, TPHCM, 2000.
+ Tp bi ging mail cho SV
+ Website : www . smenet.com.vn; www .customs.gov.vn; www
.mot.gov.vn; www .itpc.hochiminhcity.gov.vn
+ Bi c thm v bi tp mail cho SV sau mi bui hc
CCH THC HC TP
- Tham d tt c cc bui hc l thuyt
- Cch kim tra 10%: Mi bui hc SV phi chun b bi theo
hng dn GV, trong gi hc s gi 5-15 SV tr li cu hi, ni
dung cu hi ri vo phn chun b bi, phn bi tp giao v
phn ging bui hm trc. Ly im bnh qun.
- Cch kim tra 20%: chia lp thnh nhiu nhm, 2 nhm xp
thnh 1 cp c giao 1 ti v chun b trong vng 7 tun. n
ngy qui nh mi cp s bc thm chn i thuyt trnh. Sau thi
gian, i thng s c 8-10 im, i thua s c 4-7 im.
- Cch kim tra 70%: thi theo hnh thc trc nghim theo t tp
trung ca trng.
CCH NH GI
FAS Free Alongside Ship: Giao doc man tau (Tai cang
xep hang quy nh)
ac iem:
- Ngi ban lam thu tuc xuat khau,
ngi mua lam thu tuc nhap khau.
- Ngi ban phai tra cc ph van tai
chnh
- a iem chuyen rui ro ve hang hoa
tai nc XK
12/17/13 706001, Incoterms 11
TNG QUAN INCOTERMS 2000
BAN VT HQ HQ VT MUA
VT VT
EXW
Rui ro
Chi ph
12/17/13 706001, Incoterms 14
A - Trch nhim ca ngi Bn:
a. Cung cap hang hoa va bo chng t giao dch.
b. Thong bao thi gian & a iem giao hang.
c. Tra moi chi ph cho viec kiem tra ve so lng, chat lng.
d. Tra cac chi ph bao b, ong goi, ke, ky ma hieu.
e. Cung cap cho ngi mua cac thong tin lien quan en hang hoa e
ngi mua tien hanh mua bao hiem.
B - Trch nhim ca ngi mua:
a. Tra tien hang.
b. Chu chi ph va hoan thanh cac thu tuc xuat khau.
c. Thue phng tien van tai, chu chi ph, rui ro, cung nh cc ph
chuyen ch hang hoa.
d. Mua bao hiem hang hoa.
e. Nhan hang tai a iem quy nh.
f. Chu moi chi ph lien quan en thu tuc nhap khau.
12/17/13 706001, Incoterms 15
2.2 FCA (Free Carier): Giao cho ngi chuyen ch.
Ngi ban hoan thanh ngha vu giao hang cho
ngi chuyen ch c ch nh bi ngi mua tai
ni quy nh. Hang hoa a hoan tat thu tuc hai quan
XK.
BAN VT HQ HQ VT MUA
VT VT
FCA
Rui ro
Chi ph
12/17/13 706001, Incoterms 16
A - Trch nhim ca ngi Bn:
- Giong EXW.
- Hoan thanh thu tuc hai quan xuat khau.
- a hang en a iem quy nh.
Lu y:
+ Neu giao hang tai c s cua ngi Ban th ngi ban phai chu
them chi ph boc hang len phng tien. Neu giao hang ni
khac th ngi ban khong phai chu chi ph boc hang.
+ Rui ro se chuyen sang cho ngi mua khi ngi ban giao hang
cho ngi chuyen ch au tien do ngi mua ch nh.
12/17/13 706001, Incoterms 17
2.3 FAS (Free Alongside Ship): Giao doc man tau.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c at doc man tau tai cang quy nh.
Hang hoa a hoan tat thu tuc hai quan XK.
BAN VT HQ HQ VT MUA
VT VT
FAS
Rui ro
Chi ph
12/17/13 706001, Incoterms 18
A - Trch nhim ca ngi Bn:
- Giong FCA.
- a hang at doc man tau tai cang giao hang quy nh.
- Chu them rui ro va cac khoan chi ph t c s ngi ban en
khi hang at doc man tau.
Lu y:
- Theo Incoterms 1990, ngi mua phai chu them
ngha vu lam thu tuc xuat khau (ay la iem khac
biet gia Incoterms706001,
12/17/13
2000 vi Incoterms 1990). 19
Incoterms
2.4 FOB (Free On Board): Giao len tau.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c chuyen qua khoi lan can tau. Hang
hoa a hoan tat thu tuc hai quan XK.
BAN VT HQ HQ VT MUA
VT VT
FOB
Rui ro
Chi
12/17/13ph 706001, Incoterms 20
A - Trch nhim ca ngi Bn:
- Giong FAS.
- a hang qua khoi lan can tau tai cang i.
- Chu them rui ro va cac khoan chi ph t doc man tau
e a hang qua khoi lan can tau.
BAN VT HQ HQ VT MUA
VT VT
CFR
Rui ro
Chi
12/17/13ph 706001, Incoterms 23
A - Trch nhim ca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau va tra cc ph van tai chnh.
Lu y: CFR = FOB + F
12/17/13 706001, Incoterms 24
2.6 CIF (Cost, Insurance and Freight): Tien hang,
Ph bao hiem va Cc ph.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c chuyen qua khoi lan can tau. Ngi
ban co ngha vu thue tau, mua bao hiem, tra cc
ph va hoan tat thu tuc hai quan XK.
BAN VT HQ HQ VT MUA
VT VT
CIF
Rui ro
Chi
12/17/13ph +I
706001, Incoterms 25
A - Trch nhim ca ngi Bn:
- Giong FOB.
- Thue phng tien van tai va tra cc ph van tai chnh.
- Co trach nhiem mua bao hiem cho hang hoa.
B - Trch nhim ca ngi mua:
- Giong FOB.
- Giam tr ngha vu thue tau va cc ph van tai chnh.
- Giam tr ngha vu mua bao hiem cho hang hoa.
Lu y: CIF = CFR + I = FOB + F + I
- Sau khi giao hang xong, ngi ban nhanh chong lay
B/L e tranh rui ro, ton that
- Chu y cac bien dang cua ieu kien CIF
12/17/13 706001, Incoterms 26
VAN N:
Van n ng bien la mot chng t chuyen ch
hang hoa bang ng bien do ngi chuyen ch hoac
ngi ai dien cua ho cap cho ngi gi hang sau khi a
xep hang len tau hoac sau khi a nhan hang e xep.
VT VT
CPT
Rui ro
Chi ph
12/17/13 706001, Incoterms 28
A - Trch nhim ca ngi Bn:
- Giong FCA.
- Thue phng tien van tai va chi tra cc ph van tai chnh.
- Chu chi ph can thiet a hang en a iem ch quy nh.
Lu y: CPT = FCA + F
VT VT
CIP
Rui ro
Chi
12/17/13ph +I
706001, Incoterms 30
A - Trch nhim ca ngi Bn:
- Giong CPT.
- Co trach nhiem mua bao hiem cho hang hoa.
VT VT
DAF
12/17/13 706001, Incoterms 32
Giao iem la a iem tai bien gii c xac nh
A. Trach nhiem cua ngi ban:
- Cung cap hang hoa va cac chng t giao dch, thong
bao giao hang, tra cac chi ph kiem tra so lng chat
lng, ong goi, ke, ky ma hieu bao b.
- Chu chi ph chuyen ch HH ra bien gii giao hang.
- Cung cap cho ngi mua 1 chng t e ngi mua
nhan hang tai bien gii: van n, lenh giao hang
(delivery order).
- Chu moi rui ro ton that ve hang hoa cho ti khi hang
a c giao cho ngi mua tai bien gii qui nh tren
phng tien van tai cha d ra.
- Chu chi ph qua canh (neu co), mua bao hiem tng
chang.
12/17/13 706001, Incoterms 33
B. Trach nhiem ngi mua:
- Nhan hang tai bien gii va tra tien hang.
- Lam thu tuc thong quan nhap khau.
- Mua bao hiem chang con lai cho hang hoa.
- Chu moi rui ro, ton that ve hang hoa khi hang a thc s
at di s kiem soat nh oat cua mnh.
Lu y:
- DAF chu yeu ap dung cho van tai ng bo.
- Neu tai bien gii co nhieu a iem co the giao hang c
nhng H khong ghi ro th ngi ban co quyen chon a iem
giao hang sao cho phu hp vi mnh.
- Xem xet van e bao hiem giao hang trong TH hang hoa
c d tai bien gii (bao hiem chang ke tiep)
- Chi ph sang toa, chuyen truc.
BAN VT HQ HQ VT MUA
VT VT
DES
Rui ro
Chi
12/17/13ph 706001, Incoterms 35
A - Trch nhim ca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau, tra cc ph van tai chnh va
Chu moi rui ro ve hang hoa en khi giao hang tren tau
cua mnh tai cang en.
- Mua bao hiem cho hang hoa.
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue tau, tra cc ph van tai chnh
va moi rui ro ve hang hoa sau khi hang a c ngi
ban giao tren tau tai cang en.
BAN VT HQ HQ VT MUA
VT VT
DEQ
Rui ro
Chi
12/17/13ph 706001, Incoterms 37
A - Trch nhim ca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau, tra cc ph van tai chnh,
va Chu moi rui ro ve hang hoa en khi d hang xuong
cau cang tai cang en.
- Mua bao hiem cho hang hoa.
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue tau, cc ph van tai chnh va
rui ro ve hang hoa sau khi hang a c ngi ban d
xuong cau cang tai cang en.
VT VT
DDU
Rui ro
Chi
12/17/13ph 706001, Incoterms 39
-HQ
A - Trch nhim ca ngi Bn:
- Giong FOB.
- Co trach nhiem thue phng tien van tai, tra cc ph
va chu moi rui ro cho en khi hang c van chuyen
ti ni en quy nh tren phng tien van tai cha d
xuong.
- Mua bao hiem cho hang hoa.
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue phng tien van tai, tra cc
ph va chu moi rui ro cho en khi hang c van
chuyen ti ni en quy nh tren phng tien van tai
cha d xuong.
12/17/13 706001, Incoterms 40
2.12 DDP (Delivered Duty Paid): Giao hang thue a
tra.
Ngi ban hoan thanh ngha vu giao hang cho
ngi mua khi hang hoa c at tren phng tien
van tai cha d ra tai ni en.
BAN VT HQ HQ VT MUA
VT VT
DDP
Rui ro
Chi
12/17/13ph 706001, Incoterms 41
ieu kien nay giong ieu kien DDU nhng
ngi ban co them ngha vu lam thu tuc
nhap khau, nop thue nhap khau va cac th
thue khac cho ngi mua.
ieu kien nay the hien trach nhiem toi
a cua ngi ban (ngc vi EXW)
+ Neu Kx < t gia hoi oai thi iem thanh toan th nen xuat khau
+ Neu Kx > t gia hoi oai thi iem thanh toan th khong nen XK
12/17/13 706001, Giao dch-m phn 5
2.2- T suat ngoai te nhap khau la so tien
trong nc thu c khi phai chi ra 1 n v
ngoai te e nhap khau (Kn)
Tong doanh thu hang nhap khau
Kn =
Tong chi ph hang nhap khau
Trong o :
+ Tong doanh thu hang NK tnh bang ong tien trong nc (so lng x gia ban)
+ Tong cph hang NK tnh bang ngoai te. Bao gom : tr gia thu mua hang NK
tnh theo gia CIF, chi ph lu thong trong noi a (van tai, kho bai, xep d, ),
ph thu tuc hai quan, kiem nghiem, giao nhan, lai NH, thue nhap khau va cac
thue khac, cac chi ph khac.
+ Kn > t gia hoi oai thi iem thanh toan th nen nhap khau
+ Kn < t gia hoi oai thi iem thanh toan th khong nen nhap khau
12/17/13 706001, Giao dch-m phn 6
II- AM PHAN HP ONG XUAT
NHAP KHAU
1- Khai niem :
La qua trnh 2 ben hay nhieu ben tien
hanh thng lng cac ieu khoan ve
mua ban hang hoa nham at c muc
tieu la ky ket c hp ong ngoai
thng. (TS on Th Hng Vn, K thut ngoi
thng, NXB thng k, H Ni, 2000 )
t ton kem.
Co thi gian tham khao trong noi bo.
Cung luc co the gi c nhieu
khach hang nhieu ni khac nhau.
Co the giau c nhc iem rieng
cua mnh
Mat c hoi.
Mat thi gian
Phan m au
Noi dung chnh
Phan ket luan
Lu y
- Phan m au
- Phan noi dung chnh
- Phan ket
Phan m au
Phan noi dung chnh
Phan ket thuc
Trng hp ap dung :
u iem :
- Nhanh chong
- Nam bat c thi c.
Nhc iem :
- Ton kem.
- Khong co thi gian.
- Khong co bang chng phap ly.
12/17/13 706001, Giao dch-m phn 37
am phan bang ien thoai
Trng hp ap dung :
He Anh My He Metre
n v o khoi lng
1 MT (metric ton) 1,000 kg
1 ST (short ton) 907.184 kg
1 LT (long ton) 1,016.047 kg
1 Lb (pound) 0.454 kg
NGI NGI
NHAP KHAU XUAT KHAU
Ngi ban giao hang
+ bo chng t cho
12/17/13 706001, hp ng ngoi thng 32
ngi mua(1)
MOT SO PHNG THC THANH TOAN
NGI NGI
XUAT KHAU NHAP KHAU
Ngi XK giao hang
12/17/13 + bo
706001, hpct
ngcho
ngoing
thngi 35
mua (1)
- Nh thu kem chng t
(documentary collection) : ngi
ban sau khi hoan thanh ngha vu
giao hang, lap bo chng t thanh
toan nh NH thu ho vi ieu kien la
ngi mua tra tien hoac chap nhan
tra tien th NH mi trao chng t
cho ngi mua nhan hang.
12/17/13 706001, hp ng ngoi thng 36
Tuy theo thi han tra tien, ngi ta
chia phng thc nay thanh 2 loai :
+ D/P documentary against
payment nh thu tra tien oi
chng t
+ D/A documentary against
acceptance nh thu chap nhan tra
tien oi chng t
12/17/13 706001, hp ng ngoi thng 37
NH ben XK chuyen bo ct
va hoi phieu cho NH ben
NK va nh thu ho tien (3)
NGAN HANG NGAN HANG
BEN XUAT BEN NHAP
KHAU KHAU
NH ben NK chuyen tien
Ngi hoac hoan lai hoi phieu NH chuyen
XK gi NH
b t choi cho NH ben Ngi ct neu ben
bo ct chuyen
XK(6) NK tra NK tra tien.
va hoi tien hoac
tien Gi ct lai
phieu hoan hoi
hay t va bao NH
nh NH phieu b
choi XK neu
thu ho t choi
(5) khong tra
tien (7)
tien
(2) (4)
NGI NGI
XUAT NHAP
KHAU Ngi ban giao hang KHAU
12/17/13 (1)ng ngoi thng
706001, hp 38
Nh thu kem chng t an toan hn nh
thu trn v ngan hang giup ngi xuat
khau khong che chng t. Tuy vay van
co bat li khi :
- Ngi NK t choi khong nhan chng
t.
- Thi gian thu tien ve con qua cham.
Bao gom :
- Yeu cau chat lng bao b
- Phng thc cung cap bao b
- Gia ca bao b