Incoterms - Cac Dieu Kien Thuong Mai Quoc Te

[INCOTERM CC IU KIN THNG MI QUC T] May 30, 2011
DANH SCH NHM 2

MSHP: 211001001
STT TN MSSV
1 2 3
L Th Kiu Anh Nguyn Th Qunh Anh Ng Th Kim nh
09073531 09181761 09074511
Cao Th Qunh Hoa L Th Thanh Hng Nguyn Th Phng Lm (NT)
09207691
09221271
09212031
Nguyn Phan Ngc Trm
09098471
V Th Bch Tuyn
09207401
Nhm 2
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Li Nhn xt ca GVHD!
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Mc lc
PHN I: M U ........................................................... 6 PHN II: NI DUNG ...................................................... 7
1.NHNG VN CHUNG V INCOTERMS ...................................... 7
1.1.Khi nim ....................................................................................................7 1.2.Mc ch......................................................................................................7 1.3.Phm vi s dng .........................................................................................8 1.4. Vai tr .......................................................................................................10 1.4.1. Incoterms l mt ngn ng quc t trong giao nhn v vn chuyn hng ha ngoi thng. .........................................................................10 1.4.2. Incoterms l phng tin quan trng y nhanh tc m phn k kt hp ng ngoi thng ......................................................10 1.4.3. Incoterms l c s quan trng xc nh gi c mua bn hng ha ...........................................................................................................11 1.4.4. Incoterms l mt cn c php l quan trng thc hin khiu ni v gii quyt tranh chp (nu c) gia ngi mua v ngi bn trong qu trnh thc hin hp ng ngoi thng. ........................................11 1.5. Lch s hnh thnh v pht trin Incoterms .......................................11
2.NH NGHA TM TT CC THUT NG CA INCOTERMS 2000 ................................................................................................. 19

2.1. EXW (EX WORKS): giao ti xng (place named: a im quy nh) ........................................................................................................19 2.2. FCA Free Carrier: giao hng cho ngi vn ti (named placeda im quy nh) ..................................................................22 2.3. FAS Free Alongside Ship: giao dc mn tu (named port of shipment: cng bc hng qui nh) ......................................................27
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2.4. FOB Free On Board: giao hng ln tu (named port of shipment: cng bc hng qui nh) ......................................................28 2.5. CFR Cost and Freight: tin hng v cc (named port of destination: cng n qui nh) ............................................................32 2.6. CIF Cost, Insurance and Freight: Tin hng, bo him v cc (named port of destination: cng n qui nh)..............................37 2.7. CPT Carriage Paid To: cc ph tr ti (named place of destination: ni n quy nh) ..............................................................41 2.8. CIP Carriage and Insurance Paid To: cc ph v ph bo him tr ti (named place of destination: ni n quy nh). .................45 2.9. DAF Delivered At Frontier (named place ) ................................48 2.10. DES Delivered Ex Ship (named port of destination) ...............51 2.11. DEQ Delivered Ex Quay(named port of destination)...............53 2.12. DDU Delievered Duty Paid: giao hng cha np thu (named place of destination: ni n qui nh) ................................................55 2.13. DDP Deliver duty paid: giao hng np thu (named place of destination: ni n qui nh) ..........................................................58
3.INCOTERMS 2010 ........................................................................... 61

3.1.B 4 iu khon (DAF, DES, DEQ v DDU) v a vo 2 iu khon mi (DAP - Delivered at Place v DAT - Delivered at Terminal) .....61 3.2.B 11 iu khon c chia thnh hai loi...........................................63 3.3. Chnh thc tha nhn rng nhng qui tc ny c th s dng c trong thng mi quc t v thng mi ni a (nu ph hp). .....63 3.4. S dng "cc phng tin ghi chp in t c gi tr tng ng", nu nh cc bn ng nh vy, hoc l tp qun thng mi..............................................................................................64 3.5. Sa i iu khon bo him ................................................................64
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3.6. Phn b cc ngha v tng ng ca cc bn trong vic cung cp hoc h tr ly c cc chng t v thng tin cn thit nhm thng quan lin quan n an ninh. .......................................................63 3.7.Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b r rng ...............................................................................................65 3.8. Mua bn hng theo dy chuyn (mua bn hng c xp ln tu hng trn boong tu) .....................................................................66 3.9.Nhng im cn lu khi p dng INCOTERMS 2010 ................66
4. LA CHN INCOTERMS ............................................................... 67 5. NHNG BIN DNG CA INCOTERMS..................................... 69 6. MT S LU KHI S DNG INCOTERMS ........................... 73
PHN III. KT LUN ................................................................ 75 Ti liu tham kho ....................................................................... 76
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PHN I: M U
Vi xu th pht trin theo hng hi nhp v ton cu ha nh hin nay, vic giao thng bun bn gia cc nc ngy cng tr nn ph bin v rng ri hn trn th gii. Mi quc gia u tn dng li th ca mnh sn xut nhng mt hng tiu dng cho n nhng sn phm xa x nhm phc v nhu cu trong nc cng nh xut khu em v ngun ngoi t cho nc mnh, ng thi nhp khu nhng sn phm, nhng nguyn liu cn thit nhm p ng nhu cu sn xut v tiu dng trong nc. Nhng bn khng th Qun tr Ngoi Thng qun l ton b qu trnh m phn, son tho, k kt v t chc thc hin hp ng ngoi thng, mt khi bn cha hiu bit v Incoterms. Incoterms l kin thc c bn, l nn tng gip bn qun tr hot ng ngoi thng mt cch hiu qu. Nhn bit c tm quan trng v hiu r hn v nhng iu kin thng mi ca Incoterms, nhm chng ti quyt nh nghin cu v tm hiu v ti: Incoterms (International Comercial Terms) Cc iu kin thng mi quc t. Qua ti ny hy vng c th gip cc bn hiu r hn v Incoterms v thc trng p dng ti cc cng ty xut nhp khu v doanh nghip Vit Nam hin nay.
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PHN II: NI DUNG

1.NHNG VN CHUNG V INCOTERMS 1.1.Khi nim
Sau chin tranh th gii th nht, kinh th th gii phc hi, bun bn quc t pht trin v m rng. to iu kin thun li cho hot ng thng mi pht trin gia cc quc gia, khi cc thng nhn quc t bt ng v ngn ng, chu s iu tit khc nhau v tp qun thng mi dn ti hiu lm, tranh chp kin tng, Phng thng mi quc t (ICC International Chamber of Commerce) c tr s ti Paris, xy dng iu kin thng mi quc t (Incoterms - International Commercial Terms) ln u tin vo nm 1936. Lp tc, Incoterms c nhiu nh doanh nghip ca nhiu nc tha nhn v p dng v tnh r rng, d hiu, phn nh c cc tp qun thng mi ph bin trong bun bn quc t. Vy Incoterms l g? Incoterms l b quy tc do phng thng mi quc t (ICC) ban hnh gii thch cc iu kin thng mi thng dng nht trong ngoi thng.
1.2.Mc ch
Lm r s phn chia trch nhim giao hng, vn ti, chi ph v ri ro trong qu trnh chuyn hng t ngi bn n ngi mua. Trnh c s gii thch khc nhau v nhng iu kin ti cc nc khc nhau. Nhiu khi cc bn k kt hp ng khng bit r nhng tp qun thng mi ca nc bn kia.Vic c th gy ra nhng s hiu lm, nhng v tranh chp v kin tng gy ra s lng ph th gi v tin bc. Incoterms l mt b cc quy tc nhm h thng ha cc tp qun thng
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mi c p dng ph bin bi cc doanh nhn trn khp th gii. Cc tp qun ny xut hin v tn ti trong qu trnh pht trin ca thng mi th gii nhng trc y cha c bit n theo mt trt t khoa hc v logic. Incoterms ra i l mt s tp hp nhng g c thc hin v kim nghim ph bin trong thc tin, vi mc ch gip cho mi doanh nghip khp trn th gii c th hiu r v s dng mt cch d dng m khng cn mt nhiu thi gian tm hiu tt c cc lut l, tp qun thng mi ring bit ca cc i tc nc ngoi.
1.3.Phm vi s dng
Incoterms ch gii hn trong nhng vn c lin quan ti quyn v ngha v ca cc bn trong hp ng mua bn hng i vi vic giao hng ho c bn (vi ngha "Hng ho vt cht hu hnh",khng gm nhng "hng ho v hnh" nh phn mm my tnh chng hn). Incoterms lun lun v ch yu c p dng trong ngoi thng, nn c tn gi l cc iu kin thng mi quc t.Tuy nhin, cng c th p dng Incoterms trong cc hp ng mua bn hng ha ni a thun tu. Incoterms quy nh mt s ngha v c xc nh c th i vi cc bn nh ngha v ca ngi bn phi t hng ho di quyn nh ot ca ngi mua hoc chuyn giao hng cho ngi chuyn ch hoc giao hng ti a im quy nh- v cng vi cc ngha v l s phn chia ri ro gia cc bn trong tng trng hp. Hn na, cc iu kin ca Incoterms quy nh ngha v lm cc th tc thng quan cho hng ho xut khu v nhp khu, bao b ng gi hng ho, ngha v ca ngi mua v chp nhn vic giao hng cng nh ngha v cung cp bng chng chng t rng cc ngha v tng ng ca bn kia c thc hin y . Nh ICC lun lu , Incoterms ch quy nh v quan h gia nhng ngi bn v ngi mua thuc hp ng mua bn hang, hn na ch quy nh v mt s kha cnh rt c th m thi. Mt iu thit yu i vi cc nh
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xut khu v cc nh nhp khu l phi xem xt mi lin quan thc t gia nhiu hp ng khc nhau cn thit thc hin mt v giao dch mua bn hng quc t trong khng ch cn c hp ng mua bn hng, m c hp ng vn ti, bo him v ti chnh trong khi Incoterms ch lin quan duy nht ti mt trong s cc hp ng ny, l hp ng mua bn hng. Nhn chung, Incoterms khng iu chnh hu qu ca s vi phm hp ng v bt k s min tr ngha v no do nhiu tr ngi gy ra. Cc vn ny phi c gii quyt bng nhng quy nh khc trong hp ng mua bn hng v lut iu chnh hp ng . Tuy vy, vic cc bn tho thun s dng mt iu kin c th ca Incoterms s mang mt s ng c quan h mt thit vi cc hp ng khc. Xin nu mt s v d: mt ngi bn ng hp ng vi iu kin CFR hoc CIF th khng th thc hin hp ng bng phng thc vn ti no khc ngoi chuyn ch bng ng bin, bi v theo cc iu kin CFR hoc CIF ngi bn phi xut trnh mt vn n ng bin hoc chng t hng hi khc cho ngi mua, iu ny khng th thc hin c nu s dng phng thc vn ti khc. Mc d Incoterms cc k quan trng cho vic thc hin hp ng mua bn hng ha, song cn nhiu vn c th xy ra trong hp ng khng c Incoterms iu chnh. C th nh Incoterms khng cp ti: Vic chuyn giao quyn s hu hng ha v cc quyn v ti sn khc. S vi phm hp ng v cc hu qu ca s vi phm cng nh min tr v ngha v trong nhng hon cnh nht nh. Mt ln na cn nhn mnh rng Incoterms khng th thay th cho cc iu kin v iu khon cn phi c trong mt hp ng mua bn, do cc vn nu trn phi c gii quyt bng nhng quy nh trong hp ng v lut iu chnh hp ng . Trong thc t c hai kiu lm ln v Incoterms. Cn lu trnh mc phi nhng sai lm ny
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Th nht, Incoterms nhiu khi c hiu l p dng cho hp ng vn ti hn l hp ng mua bn hng. v m cc bn mun a vo trong mt hp ng mua bn hng ha.
Th hai, i khi ngi ta hiu sai cc iu kin ny quy nh tt c cc ngha
1.4.Vai tr
1.4.1.Incoterms l mt ngn ng quc t trong giao nhn v vn chuyn hng ha ngoi thng Tht vy, tn gi tng iu kin ca Incoterms c trnh by tht n gin nhng vn ni ln y ngha bn cht ca iu kin v ngha v giao nhn v vn ti hng ha ca cc bn tham gia trong hp ng ngoi thng. mi iu kin thng mi xc nh 10 nhm ngha v c bn cho mi bn mua, bn phi thc hin, a s cc ngha v quy nh c lin quan n giao nhn, vn ti hng ha v cc chng t c lin quan.
1.4.2.Incoterms l phng tin quan trng y nhanh tc m phn k kt hp ng ngoi thng

Incoterms l s tp hp chun mc thng nht cc tp qun thng dng c lin quan n ngha v ca cc bn trong mua bn quc t, cho nn khi xc nh Incoterms no 2 bn s p dng, mi bn c th hnh dung nhng ngha v c bn m mnh phi thc hin, iu ny gip y nhanh tc giao dch m phn v n gin ha ni dung ca hp ng, m vn m bo tnh cht ch, y v mang tnh php l cao. Vai tr ca Incoterms cng c ngha hn i vi cc khu vc nh EU, AFTA ph bin hnh thc hp ng bng ming, hay Anh, M, cc nc Bc Mnhng ni lut trng hp vn l nn tng c bn son tho v gii quyt tranh chp trong ngoi thng.
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1.4.3.Incoterms l c s quan trng xc nh gi c mua bn hng ha Tht vy, v Incoterms quy nh ngha v quan trng nht v giao nhn, vn ti hng ha, v chi ph c bn: gi tr hng ha, th tc v thu xut khu, nhp khu, chi ph vn ti, bo him hng ha, a im chuyn ri ro hng ha t ngi bn sang ngi mua, a im giao v nhn hngcho nn Incoterms c cc bn tha thun la chn s l mt trong nhng c s quan trng nht xc nh gi c trong mua bn ngoi thng. 1.4.4.Incoterms l mt cn c php l quan trng thc hin khiu ni v gii quyt tranh chp (nu c) gia ngi mua v ngi bn trong qu trnh thc hin hp ng ngoi thng. Nu trong hp ng ngoi thng c dn chiu loi Incoterms s dng (1980, 1990, 2000) th khi c tranh chp xy ra, vn bn Incoterms v cc ti liu gii thch chun mc v Incoterms l nhng cn c quan trng mang tnh php l gip cc bn thc hin v gii quyt khiu ni hoc kin ra ta n hoc trng ti. Tm li: cc vn bn Incoterms tr thnh cc cng c quan trng gip cho thng nhn cc nc c ngn ng khc nhau, vn ha khc nhau c th nhanh chng tha thun mua bn hng ha, nh thc y hat ng thng mi quc t, iu ny c bit c ngha khi tin trnh ton cu ha v kinh t ang din ra mnh m v mang tnh tt yu khch quan. Theo chng ti: khng qu ng khi ni rng Incoterms l ngn ng ca hot ng thng mi quc t. 1.5.Lch s hnh thnh v pht trin Incoterms Cui nm 1819, chin tranh th gii ln th nht chm dt, cc nc dn mi n lc phc hi nn kinh t trong nc ni ring v nn kinh t th gii ni chung:
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cc nh my, c s sn xut c tu b hoc xy dng li v a vo hot ng lm ra cng nhiu ca ci vt cht hn, cu cng ng x c ci to v xy dng mi thun li cho vic giao lu hng ha, cc nc i n k kt nhng hip nh thng mi thc y cho vic bun bn gia cc nc pht trin v m rng ... Bn cnh , phng thng mi Quc t, gi tt l ICC (International Chamber of Commerce), mt t chc phi chnh ph cng c thnh lp vo nm 1919, t tr s ti Paris; n tp hp hng ngn doanh nhn trong gii kinh doanh c trnh quc t hot ng vi mc ch thit lp v xc tin cc mi quan h kinh t quc t gia cc nc nhm th tiu mi tr ngi v chnh tr v g b mi kh khn kim hm s hot ng ca thng mi quc t. Trong qu trnh thc hin nhng hp ng mua bn, trao i hng ha ngoi thng, ngi ta nhn thy rng: c mt s iu kin nh phn chia chi ph, ri ro; thng quan hng ha xut nhp khu (XNK); vn chuyn hng ha t nc ngi bn (NB) n nc ngi mua (NM)thng xy ra cc tranh chp gia cc bn tham gia do bt ng ngn ng, khng hiu c t ca nhau, do cc doanh nhn l nhng ngi nhng vng c nhng tp qun thng mi v lut l rt khc nhau. Nhng vn ny khng gy tr ngi cho cng cuc giao thng quc t mt cch nghim trng nh vic xung khc v ch chnh tr dn n ng ca kinh t, nhng cng gy khng t tn km do vic kin tng tranh chp gia cc doanh nhn nhng nc khc nhau. ng ni hn l c nhng v tranh chp khng th gii quyt c v khng bit da vo u c nhng phn quyt ng n, thch hp v nhanh chng. khc phc nhng xung t nu trn, ICC nhn thy vic a ra nhng quy tc quc t m c hai bn i tc ca hp ng cng chp nhn c l mt vic cn thit. Quy tc chnh l Incoterms (International Commerce Terms) ln u tin vo nm 1936. Ln u tin khi Incoterms va ra i, n c nhiu doanh nghip ca nhiu nc trn th gii tha nhn v p dng ngay, khng nhng v n phn nh c cc tp qun thng mi ph bin trong bun bn quc t, m cn v n c tnh r rng, d hiu, d p dng so vi nhiu lut l, quy nh hoc thng l, tp qun thng mi trn th gii lc by gi. Tri qua thi gian t n nay, cng vi s thay i khng ngng ca i sng kinh t th gii, Incoterms cng lun c han thin v i mi ph hp vi s thay i ca thc tin. Incoterms tri qua 7 ln sa i v b sung vo cc nm 1936, 1953, 1967, 1976, 1980, 1990, 2000. Ln ban hnh vn bn Incoterms u tin vo nm 1936: ni dung Incoterms ch gm 7 iu kin thng mi, tp trung vo cc iu kin c s dng cho vic vn
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chuyn hng ha bng ng bin v lc ny vic vn chuyn hng khng di dng thng mi cha pht trin (EXW, FCA, FOR, FOT, FAS, C&F, CIF). Vn bn Incoterms c sa i vo nm 1953: bao gm 9 iu kin thng mi, thm 2 iu kin Ex Ship v Ex Quay c trnh by mt cch chuyn su hn so vi vn bn ban hnh ln u tin nhng vn trung thnh vi tng: quy nh cc iu kin thng mi tun t t ngha v ti thiu ca ngi bn (giao hng ti xng ca mnh) iu kin Ex Works, cho n ngha v ti thiu ca ngi mua (nhn hng ti nc mnh) cc iu kin Ex Quay, Ex Ship trong vic vn chuyn hng ha v lp chng t thng mi. giai on 2 ca tin trnh han thin Incoterms, vn ti hng khng pht trin nhng cha mang tnh ph bin trong chuyn ch hng ha v chi ph vn ti cn cao, cho nn thi k ny khng c iu kin thng mi dnh ring p dng cho vn ti hng ha bng ng hng khng. Vn bn Incoterms ban hnh vo nm 1967: bao gm 11 iu kin thng mi. So vi vn bn Incoterms 1953 c 2 iu kin thng mi thuc nhm D c b sung thm l iu kin DAF (giao hng ti bin gii) dng trong vn chuyn hng ha bng ng st v ng b v iu kin DDP (giao hng ti ni n np thu) dng trong vn ti kt hp a phng thc. Vic b sung ny ny lm cho Incoterm ph hp hn so vi xu th ngi bn chu trch nhim k kt hp ng vn ti v chu ri ro a hng n tn nc ngi mua. Vo nm 1976, vn bn Incoterms mi c ban hnh vi 12 iu kin thng mi do co b sung thm mt iu kin thng mi dng trong vic vn chuyn hng ha bng ng hng khng, l iu kin FOB airport. Nu trc y vic vn chuyn bng ng hng khng ch nm phc v cho qun i trong chin tranh th lc ny Incoterms gip n c iu kin pht huy tnh tch cc trong vic vn chuyn hng ha giao thng gia cc nc vi nhau. n nm 1980, vn bn Incoterms c thay i v b sung thm 2 iu kin thng mi na tr thnh mt vn bn gm 14 iu kin thng mi: Ex Works; Free Carrier; Free on Rail/Free on Truck; Fob Airport; Free alongside Ship; Free on
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Board; Cost and Freight; Cost, insurance and freight; Freight Carriage paid to; Freight Carriage and insurance paid to; Ex Ship; Ex Quay; Delivered at frontier; Delivered Duty paid.. Hai iu kin thng mi mi ny l CPT v CIP, c b sung do yu cu p ng nhng thay i trong k thut vn ti v lp chng t hng ha lc by gi. Thay v ch thin v vn chuyn hng ha bng ng bin, ly lan can tu tu lm im chuyn ri ro gia ngi bn v ngi mua l ch yu nh trc y, th lc ny Incoterms cho php vic chuyn ri ro c thc hin ti mt ni trong ni a m ti hng ha c ng trong container v c giao cho ngi vn ti tip tc vn chuyn bng ng bin hoc bng vic kt hp cc phng thc vn ti khc nhau. Trong nhng nm 80 ca th k 20, vic trao i d liu thng tin v th tn in t trong vic lp chng t hng ha bt u c s dng ph bin trong quan h thng mi gia cc nc lm ny sinh nhu cu phi hiu chnh li Incoterms cho ph hp. Nm 1990, phng thng mi quc t ban hnh cun Incoterms 1990 trn c s sa i b sung incoterms 1980. Incoterms 1990 c hiu lc t ngy 1/7/1990 v c 13 iu kin thng mi quc t c chia lm 4 nhm E, F,C,D vn theo c trng c bn ca s phn chia ri ro gia bn bn v bn mua: EXW; FCA; FAS; FOB; CFR; CIF; CPT; CIP; DAF; DES; DEQ; DDU; DDP. Gn y nht l vo nm 2000, Incoterms li mt ln na thay i nhng vn gi nguyn 13 iu kin nh trong Incoterms 1990. Ln thay i ny khng nhiu so vi vn bn Incoterms 1990, nhng c ngha ht sc quan trng trong vic lm cho Incoterms ngy cng hon thin v phn nh ht sc chnh xc thc tin thng mi theo xu hng ngi bn thng m trch ngha v thng quan xut khu. Trong qu trnh sa i, ko di khong hai nm, Phng Thng mi Quc t c
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c gng ti a ly kin nh gi v nhn xt gp v cc bn tho Incoterms ca cc thng nhn trn th gii thuc nhiu lnh vc khc nhau-nhng lnh vc m Phng Thng mi Quc t c hot ng thng qua U ban quc gia. Mt iu ng hi lng l qu trnh sa i ln ny nhn c s hng ng to ln hn nhiu so vi cc ln sa i trc y t pha nhng ngi s dng Incoterms. Kt qu ca cuc trao i i thoi ny l Incoterms 2000, mt bn sa i m nu so vi Incoterms 1990 s thy t c s thay i. Tuy nhin, mt iu r rng l Incoterms ngy nay c ton th gii cng nhn v do vy Phng Thng mi Quc t quyt nh ng h s cng nhn ny v trnh nhng thay i ch phc v li ch ca ring mnh. Mt khc, Phng Thng mi Quc t cng thc s c gng m bo t ng s dng trong Incoterms 2000 phn nh r rng v y tp qun thng mi. C th hai lnh vc sau y c s thay i ln: cc ngha v thng quan v np thu thuc iu kin FAS, DEQ v cc ngha v bc hng v d hng thuc iu kin FCA (giao hng cho ngi vn ti) gin tip to ra s kch thch cc doanh nghip la chn phng tin chuyn ch bng container. Nhng thay i ca Incoterms 2000 so vi Incoterms 1990 Thay i iu kin FAS Free Alongside Ship Giao hng dc mn tu. Nu trong Incoterms 1990, ngi mua lm th tc xut tc xut khu, th trong Incoterms 2000 quy nh ngi bn phi lm th tc xut khu, np thu v l ph xut khu. Quy nh r rng v ngha v, chi ph xp d trong iu kin FCA- Free Carrier. Nu theo Incoterms 1990, ngha v giao hng ca ngi bn c trnh by phn bit theo 7 phng thc vn chuyn hng ha khc nhau: ng st, ng b, ng thu ni a, ng bin, ng hng khng; phng thc vn ti khng c xc nh r rng v trng hp chuyn ch a phng thc, th trong Incoterms 2000, ni giao hng c tnh quyt nh trong phn chia chi ph bc d hng gia ngi mua v ngi bn ti ni nh sau: + Nu ni giao hng ti c s ca ngi bn th ngi bn c ngha v v chu chi ph bc hng ln phng tin chuyn ch do ngi mua a n nhn hng. + Nu ni giao hng l bt c a im no khc c s ca ngi bn th hon thnh ngha v giao hng khi t hng ha di s nh ot ca ngi mua trn phng tin vn chuyn ca ngi bn a ti giao hng ti bn do ngi mua ch nh, v ngi mua phi chu chi ph d hng khi phng tin nhn hng.
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Thay i iu kin DEQ Delivered Ex Quay Giao hng trn cu cng. Nu trong Incoterms 1990, ngi bn lm th tc nhp khu th trong Incoterms 2000 quy nh ngi mua phi lm th tc nhp khu, np thu v l ph nhp khu. Thm vo , t ng trong Incoterms 2000 c thay i mt i ch cho chnh xc, nht qun v d hiu hn so vi cc Incoterms trc y. Tt c nhng thay i, d l v ni dung hay hnh thc, u c tin hnh da trn c s nghin cu v thm d k lng nhng ngi s dng Incoterms v c bit l cn c vo nhng cu hi v thc mc m Ban Chuyn gia Incoterms- ban cung cp dch v cho ngi s dng Incoterms- nhn c k t nm 1990. Tm li, cng vi s pht trin ca thng mi th gii, Incoterms khng ngng hon thin v pht trin nhm ngy cng p ng tt hn cc nhu cu ca thc tin bun bn gia cc nc vi nhau. c im chung ca tng nhm: Nhm E: Gm 1 iu kin: 1. EXW Ex works (named place) giao ti xng (a im qui nh). Nhm E: Ngi bn han thnh ngha v giao hng khi t hng ha di quyn nh ot ca ngi mua ngay ti c s ca ngi bn ti a im qui nh. Nhm F: Gm 3 iu kin: 1. FCA Free Carrier (named place) giao cho ngi chuyn ch (a im quy nh). 2. FAS Free Alongside Ship (named port of shipment) giao dc mn tu (cng bc hng quy nh). 3. FOB Free on board (named port of shipment) giao ln tu (cng bc hng quy nh). Nhm F: Ngi bn han thnh ngha v giao hng khi giao hng cho ngi chuyn ch (ngi vn ti) do ngi mua ch nh, ti im i. Nhm C: Gm 4 iu kin:
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1. CFR Cost and Freight (named port of destination) tin hng v cc (cng in qui nh). 2. CIF Cost, Insurance and Freight (named port of destination) tin hng, ph bo him v cc (cng in quy nh). 3. CPT Carrisge paid to(named place of destination) Cc ph tr ti(ni n qui nh). 4. CIP Carriage and Insurance paid to (named place of destination ) cc ph v ph bo him tr ti (ni qui nh). Nhm C: Ngi bn phi thu phng tin vn ti, tr cc vn ti (trong cc iu kin CIF v CIP cn mua bo him) a hng ha ti a im n qui nh , nhng khng chu ri ro v mt mt, h hng hoc nhng chi ph pht sinh sau khi giao hng cho ngi vn ti ti a im i. Nhm D: Gm 5 iu kin: 1. DAF Delivered At Ship (named place) giao ti bin gii (a im qui nh). 2. DES Delivered Ex Ship (named port of destination) giao ti tu (cng in qui nh). 3. DEQ Delivered Ex Quay (named port of destination) giao ti cu cng (cng n qui nh). 4. DDU Delivered Duty Unpaid (named place of destination) giao cha np thu(ni n qui nh). 5. DDP Delivered Duty paid (named place of destination) giao np thu (ni n quy nh). Nhm D: Ngi bn phi chu mi ph tn v ri ro cn thit a hng ti ni n qui nh.
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tin theo di Incoterms 1990, ta c th lp bng phn nhm sau: Bng 1.1. Phn chia theo nhm E, F, C, D. Nhm E: Ni i Nhm F: Ngi bn cha tr tin vn ti chnh. Nhm C: Ngi bn tr tin vn ti chnh. Nhm D: Ni n EXW FCA, FAS, FOB
CER, CIF, CPT, CIP
DAF, DES, DEQ, DDU, DDP
Bng 2.2. Phn loi theo phng thc vn ti: Bt c phng thc vn ti no, k c EXW, FCA, CPT, CIP, DAF, DDU, a phng thc. DDP Vn chuyn bng my bay. Vn chuyn bng ng st. Vn chuyn bng ng bin, ng thy ni a. FCA FCA FAS, FOB, CFR, CIF, DES, DEQ
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2.NH NGHA TM TT THUT NG CA INCOTERMS 2000
Nhm E: Gm 1 iu kin:
2.1.EXW (EX WORKS): giao ti xng (place named: a im quy nh)
EXW ( vit tc ca thut ng ting Anh Ex Words dch ra ting Vit c ngha l Giao ti xngc ngha l ngi bn giao hng khi t hng ha di quyn nh ot ca ngi mua ti c s ca ngi bn hoc ti 1 a im qui nh ( xng, nh my, kho tng.), hng ha cha lm th tc thng quan xut khu v cha bc ln phng tin tip nhn. V d: Cng ty A c mt mn hng, h mun bn v khng chu bt c trch nhim g v l hng , t xin giy php xut khu n thu phng tin vn chuyn, thu tu ngha l khng c cht trch nhim g v th tc th l iu kin nhm E.
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Ngi bn A1- Cung cp hng ph hp vi hp ng: Chun b hng, cung cp hng theo ng hp ng tho thun. A2- Giy php v th tc hi quan xut khu: Gip ngi mua lm th tc xut khu khi c yu cu vi chi ph ca ngi mua. A3- Hp ng vn ti v bo him: khng. A4- Giao hng: Giao ti xng (x nghip, kho, ca hng) ca mnh. Ngi bn phi t hng ho di quyn nh ot ca ngi mua ti a im giao hng qui nh (hng ho cha c lm th tc thng quan xut khu v cha bc hng ln phng tin tip nhn) vo ngy hoc trong thi hn quy nh. Nu nh khng c quy nh v thi gian nh vy th giao vo thi im thng thng cho vic giao s hng . Nu khng c quy nh v im giao hng c th v nu ti a im quy nh c mt s im c th giao hng th ngi bn c th chn im giao hng ph hp nht cho mnh. A5- Chuyn ri ro: Ngi bn phi chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng c giao nh quy nh. A6- Phn chia ph tn: Khng phi chu chi ph a hng ln phng tin vn ti do ngi mua ch nh. A7- Thng bo: Thng bo thi gian v a im m hng ho s c t di quyn nh ot ca ngi mua. A8- Bng chng ca vic giao hng, chng t: Cung cp cc chng t c lin quan n hng ha. A9- Kim tra hng ho: kim tra hng xut khu (ng gi, bao b, k k m hiu). Ngha v khc Ngi bn phi, theo yu cu ca ngi mua v do ngi mua chu ri ro v chi ph, gip ngi mua ly cc chng t hoc cc thng ip in t tng ng c k pht hoc truyn i nc gi hng v/hoc nc xut x m ngi mua cn c xut khu v/hoc nhp khu hng ho. Ngi bn phi cung cp cho ngi mua, theo yu cu ca ngi mua, cc thng tin cn thit mua bo him cho hng ho.
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Ngi mua B1 - Nhn hng v tr tin hng: Nhn hng v tr tin hng khi hng ho c giao nh quy nh. B2 - Giy php v th tc hi quan nhp khu: Ngi mua phi t chu ri ro v chi ph ly c giy php xut khu v nhp khu, lm th tc nhp khu. B3 - Hp ng vn ti v bo him: Thu phng tin vn chuyn, tr cc ph vn ti. B4 - Nhn hng: Nhn hng ho c giao nh quy nh. B5 - Chuyn ri ro: Ngi mua phi chu mi ri ro v mt mt hoc h hi i vi hng ho (t thi im hng c giao nh quy nh - t ngy quy nh hoc ngy cui cng ca thi hn quy nh cho vic nhn hng). B6 - Phn chia ph tn: Ngi mua phi tr: Mi chi ph lin quan ti hng ho k t thi im hng c giao nh quy nh. Mi chi ph pht sinh thm do vic ngi mua khng nhn hng khi hng ho c t di quyn nh ot ca ngi mua. Tt c nhng loi thu quan, thu v l ph khc cng nh cc chi ph lm th tc hi quan phi np khi xut khu (nu c quy nh). Ngi mua phi hon tr cho ngi bn mi chi ph v l ph m ngi bn phi chu trong vic gip ngi mua xin giy php v cc th tc xut khu. B7 - Thng bo: Thng bo cho ngi bn bit phng tin vn chuyn, thi gian a im nhn hng. B8 - Bng chng ca vic nhn hng: Nhn chng t do ngi bn cung cp. B9 - Kim tra hng ho: Kim tra hng nhp khu. Ngha v khc Ngi mua phi tr mi ph tn v l ph pht sinh ly cc chng t hoc thng ip in t tng ng v hon tr cho ngi bn nhng ph tn m ngi bn phi gnh chu trong vic gip ngi mua. Tuy nhin nu cc bn mun ngi bn chu trch nhim bc hng ln phng tin chuyn ch ti a im i v chu ri ro v cc ph tn v vic bc hng , th iu kin ny phi c qui nh r rng bng cch b sung thm t ng c th trong hp ng mua bn.
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iu kin ny th hin ngha v ca ngi bn phm vi ti thiu v ngi mua phi chu mi ph tn v ri ro khi nhn hng ti c s ca ngi bn. Tuy nhin nu cc bn mun ngi bn bc hng ln phng tin chuyn ch ti im i v chu ri ro v chu ph tn v vic bc hng , th iu ny phi c quy nh r rng bng cch b sung thm t ng c th trong hp ng mua bn. Khng nn s dng iu kin ny khi ngi mua khng th trc tip hoc gin tip lm cc th tc xut nhp khu. Trong trng hp nh vy, nn s dng iu kin FCA, vi iu kin ngi bn ng s bc hng v chu mi chi ph v ri ro v vic bc hng .
Nhm F: Gm 3 iu kin: Nhm F ngi bn khng tr cc ph vn ti, nhm ny c 3 iu kin thng mi quc t l FCA, FAS, FOB.
2.2.FCA Free Carrier: giao hng cho ngi vn ti ( named placed:a im quy nh)
FCA (vit tc ca thut ng ting Anh Free Carrier dch ra ting Vit c ngha l Giao cho ngi chuyn chc ngha l c ngha l ngi bn sau khi lm th tc thng quan xut khu, giao hng cho ngi chuyn ch do ngi mua ch nh, ti a im qui nh. Cn lu rng FCA a im c chon giao hng c nh hng ti ngha v bc v d hng ti a im . Nu vic giao hng din ra ti c s ca ngi bn, th ngi bn c ngha v bc hng. Nu vic giao hng din ra ti a im khng phi l c s ca ngi bn, th ngi bn khng c trch nhim d hng. V d: Cng ty An Khang bn 2 container v n chiu sng theo iu kin FCA sang M, c s sn xut ca h qun Tn Bnh. Nu cng ty giao hng c s qun
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Tn Bnh, th cng ty phi thu xe nng chuyn hng ln xe container chuyn dng do ngi mua gi n. Ngi bn A1 - Cung cp hng ph hp vi hp ng: Chun b hng, cung cp hng theo ng hp ng tho thun. A2 - Lm th tc xut khu. A3 - Cung cp cc thng tin cn thit v hng ha cho ngi mua ngi mua mua bo him hng ha. A4 - Giao hng cho ngi chuyn ch ti a im qui nh. Vic giao hng hon thnh khi: a) Nu nh a im giao hng l c s ca ngi bn, th vic giao hng hon thnh khi hng ha c bc ln phng tin vn ti do ngi chuyn ch c ngi mua ch nh hoc mt ngi khc thay mt ngi mua a ti. b) Nu a im giao hng l cc a im khc vi khon a) trn th vic giao hng hon thnh khi hng c t di quyn nh ot ca ngi chuyn ch hoc mt ngi khc do ngi mua ch nh hoc mt ngi chuyn ch do ngi bn la chn nh quy nh khon A3 a) khi hng ha vn cha c d khi phng tin chuyn ch ca ngi bn. Nu khng c quy nh v im giao hng c th v nu ti a im c mt s im c th giao hng, th ngi bn c th chn im giao hng ph hp nht cho mnh. Nu ngi mua khng c ch dn chnh xc th ngi bn c th giao hng cho ngi chuyn ch theo cch m phng thc vn ti v/hoc tnh cht ca hng ho i hi. - Ngi bn phi theo quy nh iu B6, tr + Mi chi ph lin quan ti hng ha cho n thi im hng ha c giao nh quy nh iu A4; v + Nu c quy nh, chi ph v cc th tc hi quan cng nh thu quan, thu v cc l ph khc phi np khi xut khu.
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- Ngi bn phi tr ph tn cho cc hot ng kim tra (nh kim tra cht lng, o lng, cn ong, tnh, m) bt buc phi c i vi vic giao hng nh quy nh iu A4. Ngi bn phi, bng chi ph ca mnh, ng gi hng ha (tr khi theo thng l ca ngnh hng thng mi c th hng ha c gi i khng cn bao gi) bt buc phi c i vi vic vn chuyn hng ha trong phm vi cc tnh hung lin quan ti vic vn chuyn (v d phng thc, ni n) c ngi bn bit trc khi k kt hp ng mua bn hng. A5 - Chu mi ri ro, mt mt cho n khi hng ho c giao ng theo quy nh. A6 - Phn chia ph tn: Ngi mua phi tr: Mi chi ph lin quan ti hng ho k t thi im hng c giao nh quy nh. Nu c quy nh, chi ph v cc th tc hi quan cng nh thu quan, thu v cc l ph khc phi np khi xut khu A7 - Thng bo cho ngi mua bit a im v thi hn giao hng. A8 - Cung cp chng t hng ha c lin quan theo yu cu ca ngi mua. A9 - Chu chi ph kim tra ng gi bao b v ghi k m hiu hng ha thch hp. Ngha v khc - Ngi bn phi theo yu cu ca ngi mua v do ngi mua chu ri ro v chi ph, gip ngi mua ly cc chng t hoc thng ip in t tng ng (ngoi nhng chng t nu iu A8) c k pht hoc truyn i ti nc gi hng v/ hoc nc xut x m ngi mua cn c nhp khu hng ha, v nu cn thit qu cnh nc khc. - Ngi bn phi cung cp cho ngi mua, theo yu cu ca ngi mua, cc thng tin cn thit mua bo him cho hng ha Ngi mua B1 - Nhn hng v tr tin hng: Nhn hng v tr tin hng khi hng ho c giao nh quy nh B2 - Ngi mua phi lm mi th tc nhp khu, np thu nhp khu.
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B3 - Thu phng tin vn ti, tr cc ph vn ti t a im giao hng v ti kho ca mnh. B4 - Nhn hng v tr tin hng khi hng t di quyn nh ot ngi ti a im giao hng vo thi im giao hng tha thun. B6 - Tr mi chi ph m ngi bn phi chu trong vic cung cp cc chng t khc v cc thng tin cn thit cho ngi mua mua bo him hng ha. - Ngi mua phi chu ri ro v mt mt hoc h hi i vi hng ha. + T thi im hng c giao nh qui nh iu A4 + T ngy quy nh hoc ngy cui cng ca thi hn qui nh cho vic nhn hng; trng hp ny xy ra khi ngi mua khng ch nh ngi chuyn ch hoc mt ngi khc nhn hng theo quy nh iu A4, hoc do ngi chuyn ch hay ngi c ngi mua ch nh khng thc hin trch nhim nhn hng vo thi im quy nh, hoc do ngi mua khng bo mt cch thch hp nh quy nh iu B7 tuy nhin vi iu kin l hng ha c c bit ha r rang l thuc hp ng, tc l c tch ring ra hoc c xc nh bng cch khc l hng ca hp ng. -Ngi mua phi thng bo cho ngi v tn ca bn ch nh nu trong iu A4 v, nu cn thit, v phng thc vn ti, cng nh ngy hoc thi hn giao hng cho ngi c ch nh , v ty trng hp, dim c th ti a im quy nh m ngi bn phi giao hng cho bn c ch nh . - Ngi mua phi tr + Mi chi ph lin quan ti hng ha k t thi im hng c giao nh quy nh iu A4; v + Mi chi ph pht sinh thm do vic ngi mua khng ch nh ngi chuyn ch hoc mt ngi khc nhn hng theo quy nh iu A4, hoc do ngi chuyn ch hay ngi c ngi mua ch nh khng thc hin trch nhim nhn hng vo thi im quy nh, hoc do ngi mua khng thng bo mt cch thch hp nh quy nh iu B7, tuy nhin vi iu kin l hng ha c c bit ha r rng l thuc hp ng, tc l c tch ring ra hoc xc nh bng cch khc l hng ca hp ng. + Nu c quy nh, tt c nhng loi thu quan, thu v l ph khc cng nh cc chi ph lm th tc hi quan phi np khi nhp khu hng ha v qu cnh qua nc khc.
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-Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca c quan c thm quyn ca nc xut khu. B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v a im v thi hn giao hng. B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng: Ngi mua phi chp nhn cc bng chng v vic giao hng nh quy nh B9 - Gim nh hng ho: Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca cc c quan c thm quyn ca nc xut khu. Ngha v khc -Ngi mua phi tr mi ph tn v l ph pht sinh ly cc chng t hoc thng ip in t tng ng nh nu trong iu A10 v hon tr cho ngi bn nhng ph tn m ngi bn phi gnh chu trong vic gip ngi mua nh qui nh iu A10 -Ngi mua phi c s ch dn thch hp cho ngi bn trong trng hp cn ngi bn gip k hp ng vn ti nh quy nh khon A3 a. Ngi chuyn ch l bt k ngi no, m theo hp ng vn ti, cam kt t mnh thc hin hoc ng ra m trch vic chuyn ch bng ng st, ng b, ng hng khng, ng bin, ng thy ni a hoc kt hp cc phng thc vn ti . Nu ngi mua ch nh mt ngi no , khng phi l ngi chuyn ch, tin hnh nhn hng th ngi bn c coi nh l lm xong ngha v giao hng khi hng c giao cho ngi c ch nh . iu kin ny c th s dng cho mi phng thc vn ti k c vn ti a phng thc.
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Ngi chuyn ch l bt k ngi no, ng ra chu trch nhim chuyn ch bng ng st, ng b, ng hng khng, ng bin, ng thu ni a hoc kt hp cc phung thc vn ti . Nu ngi mua ch nh mt ngi chuyn ch c th th ngi bn coi nh hon thnh ngha v khi giao hng cho ngi chuyn ch . Nu ngi mua ch nh mt ngi khc, khng phi l ngi chuyn ch, tin hnh nhn hng th ngi bn c coi l han thnh ngha v giao hng khi hng c giao cho ngi ch nh .
2.3.FAS Free Alongside Ship: giao dc mn tu ( named port of shipment: cng bc hng qui nh)
FAS vit tc ca thut ng ting Anh Free Along Ship dch ra ting Vit c ngha l Giao dc mn tuc ngha l ngi bn giao hng khi hng ha c t dc theo mn tu ti cng bc hng qui nh. Ngi mua phi chu tt c chi ph v ri ro v mt mt hoc h hi i vi hng ha k t thi im . Ngi bn A1 - Cung cp hng ph hp vi hp ng: Chun b hng, cung cp hng theo ng hp ng tho thun. A2 - Lm th tc xut khu, cng nh mi th tc lin quan n hng ha. y l qui nh ngc vi cc bn Incoterms trc . Theo cc bn Incoterms c iu kin ny i hi ngi mua lm th tc thng quan xut khu. A3 - Cung cp cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua A4 - Giao hng khi hng ha t dc theo mn tu ti cng bc hng quy nh. S chuyn dch ri ro din ra khi hng ha c giao ti dc mn con tu cu cng qui nh k t thi im . A7 - Thng bo cho ngi mua bit kt qu ca vic giao hng. A8 - Cung cp chng t hon ho thng l chng minh hng c t thc s dc mn tu.
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A9- Kim tra hng ho: kim tra hng xut khu (ng gi, bao b, k k m hiu). Ngi mua B1 - Nhn hng v tr tin hng: Nhn hng v tr tin hng khi hng ho c giao nh quy nh. B2 - Lm th tc nhp khu, np thu nhp khu. B3 - Ngi mua phi thu tu v tr tin tr cc ph thu tu. B4 - Nhn hng v tr tin hng theo qui nh hp ng thng mi B5 - Chu mi trch nhim mi ri ro, mt mt v hng ha k t thi im nhn hng. B6 - Thanh ton cc ph bc xp hng, d hng, bo him, cc ph vn ti chnh. Nu cc bn mun ngi mua lm th tc thng quan xut khu, th iu ny cn c qui nh r rng bng cch b sung thm cc t ng chnh xc th hin nh trong hp ng mua bn. FAS s dng cho vn ti ng bin, ng thy ni a.
2.4.FOB Free On Board: giao hng ln tu ( named port of shipment: cng bc hng qui nh)
FOB vit tc ca thut ng ting Anh Free On Board dch ra ting Vit c ngha l Giao ln tu c ngha l ngi bn giao hng khi hng ha qua lan can tu ti cng bc hng qui nh. Ngi mua phi chu tt c chi ph v ri ro v mt mt hoc h hi i vi hng ha k t sau im ranh gii .
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Ngi bn A1 - Cung cp hng ph hp vi hp ng: Cung cp hng vo ho n thng mi hoc thng bo in t tng ng theo quy nh ca hp ng bn hng v bt k bng chng no khc v vic ny m hp ng i hi. A2 - Giy php v th tc hi quan xut khu: Xin giy php XK hoc giy php khc, lm cc th tc hi quan cn thit XK hng v chu mi ri ro v ph tn v vic . A3 - Hp ng vn ti v bo him: Hp ng vn ti: khng c ngha v. A4 - Giao hng: Giao hng ln tu do ngi mua ch nh, ti cng bc hng quy nh theo tp qun ca cng vo ngy thng hay trong thi hn quy nh. A5 - Chuyn ri ro: Chu mi ri ro v mt mt v h hi hng ho cho n khi hng qua lan can tu ti cng bc hng quy nh . A6 - Phn chia ph tn: Tr nhng quy nh iu B6. - Tr mi ph tn lin quan n hng cho n khi hng qua lan can tu ti cng bc hng quy nh. - Tr nhng chi ph v th tc hi quan cn thit cho vic XK cng nh cc th thu, l ph v cc ph hnh chnh khc phi tr cho vic XK. A7 - Thng bo: Thng bo kp thi cho ngi mua l hng c giao ln tu. A8 - Bng chng ca vic giao hng, chng t: Vn ti hoc thng bo in t tong ng: Cung cp cho ngi mua, do ngi bn chu ph tn, chng t thng dng chng minh rng hng giao theo quy nh iu A4. Theo yu cu ca ngi mua v do ngi mua chu ri ro v ph tn, gip ngi mua nhn c mt chng t v hp ng vn ti (v d: mt vn n ng bin c th giao dch, mt giy gi hng ng bin khng th giao dch hoc mt vn dn ung thu ni a hoc chng t vn chuyn a phng thc), tr khi chng t ni on trn y ng l mt chng t vn ti. Khi ngi bn v ngi mua tho thun lin lc bng phng tin in t, chng t ni on trn c th c thay th bng mt thng bo in t tng ng.
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A9 - Kim tra- bao b- k m hiu: Tr cc ph tn v kim tra hng ( nh kim tra cht lng, cn, o, m) cn thit cho vic giao hng nh quy nh iu A4. Cung cp v chu ph tn bao b cn thit cho vic chuyn ch( tr trng hp theo tp qun ca ngnh hi quan hng giao khng cn bao b), khi no nhng iu kin vn chuyn( nh th thc, ni n) c bo cho ngi bn trc khi k hp ng bn hng. Bao b cn ghi r k m hiu thch hp. Ngha v khc: Theo yu cu ca ngi mua v ngi mua chu ri ro v ph tn, gip ngi mua xin c nhng chng t hoc thng bo in t tng ng ( khc vi nhng chng t ni iu A8) k pht hoc chuyn ti nc gi hng hoc nc xut x m ngi mua c th cn n nhp khu hng v nu cn thit hng qu cnh mt nc th ba. Theo yu cu ca ngi mua, cung cp cho ngi mua nhng thng tin cn thit mua bo him. Ngi mua A1 - Nhn hng v tr tin hng: Tr tin hng nh quy nh trong hp ng bn hng A2 - Giy php v th tc hi quan nhp khu: Xin giy php nhp khu hoc giy php chnh thc khc, lm y cc th tc hi quan v NK hng v nu cn thit hng qu cnh mt nc th ba, v chu ri ro v nhng ph tn v nhng vic . A3 - Hp ng vn ti v bo him: K mt hp ng vn ti chuyn ch hng t cng bc hng quy nh c chu ph tn v vic . A4 - Nhn hng: Nhn hng c giao theo quy nh iu A4. A5 - Chuyn ri ro: Chu mi ri ro v mt mt hoc h hi hng k t lc hng qua lan can tu ti cng bc hng quy nh. Nu ngi mua khng bo cho ngi bn nh quy nh iu B7, hoc nu tu do ngi mua ch nh khng n kp thi hoc khng th ly c hng hoc nh ch vic ly hng trc ngy quy nh, th ngi mua phi chu mi ri ro v mt mt hoc h hi hng k t ngy tho thun giao hng hay t ngy ht thi hn quy nh lm vic , vi iu kin l hng c c bit ho, ngha l c tch ring hoc phn bit
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bng mt cch no khc l hng ca hp ng. A6 - Phn chia ph tn: Tr tt c cc ph tn lin quan n hng, k t khi hng qua lan can tu ti cng bc hng quy nh. Tr cc chi ph pht sinh them do con tu c ngi mua ch nh khng n ng ngy hoc khng th ly c hng hoc nh ch vic ly hng truc ngy quy nh, hoc do ngi mua khng thng bo cho ngi bn nh quy nh iu 137, vi iu kin l hng c c bit ho, ngha l tch ring hay c phn bit bng mt cch no khc l hng ca hp ng. Tr tt c cc th thu, l ph cng nh ph tn v th tc hi quan nhp khu hng, v nu cn thit, hng qu cnh mt nc th ba. A7 - Thng bo: Ngi mua phi thng bo kp thi cho ngi bn tn tu v i im bc hngv thi gian giao hng. A8 - Bng chng ca vic nhn hng: Chng t vn ti hoc thng bo in t tng ng. Nhn bng chng ca vic giao hng nh quy nh ca iu A8. A9 - Kim tra nhn hng ho: Nu khng c tho thun khc, tr cc ph tn v kim tra hng ho trc khi hng c gi i, tr khi vic kim tra c tin hnh theo lnh cc nh chc trch ti nc XK. Ngha v khc: Tr tt c cc chi ph v l ph nhn c nhng chng t hoc thng bo in t tng ng ni iu A10 v hon li ngi bn nhng khon chi m ngi bn phi b ra gip ngi mua theo iu . iu kin FAS v FOB ch s dng cho vn ti ng bin hoc ng thy ni a. Nu cc bn khng c nh giao hng qua lan can tu th nn chn iu kin FCA.
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Nhm C: Ngi bn tr cc ph vn chuyn, c 4 iu kin CFR, CIF, CPT, CIP.
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2.5.CFR Cost and Freight: tin hng v cc ( named port of destination: cng n qui nh)
CFR c ngha l ngi bn giao hng khi hng ha qua lan can tu ti cng bc hng. Ngi bn phi tr cc ph tn v cc vn ti cn thit a hng ha ti cng qui nh, nhng ri ro v mt mt v h hi i vi hng ha cng nh mi chi ph pht sinh thm cho cc tnh hung xy ra sau thi im giao hng c chuyn t ngi bn sang ngi mua khi hng qua lan can tu ti cng bc hng. Gi CFR = Gi FOB + F (Cc ph vn chuyn) Ngi bn A1 - Cung cp hng ha. A2 - Phi lm th tc xut khu hng ha. A3 - Ngi bn phi thu phng tin vn ti v tr cc ph tn v cc vn ti cn thit a hng ti cng n qui nh, nhng ri ro v mt mt v h hi i vi hng ha cng nh mi chi ph pht sinh thm do cc tnh hung xy ra sau thi im giao hng c chuyn t ngi bn sang ngi mua khi hng qua lan can tu ti cng bc hng. A4 Giao hng: Ngi bn phi giao hng ln tu ti cng gi hng vo ngy hoc trong thi hn quy nh
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A5 - Chuyn ri ro: Ngi bn phi chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho qua lan can tu ti cng gi hng. A6 - Cung cp cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua. - Ngi bn phi t chu ri ro v chi ph ly giy php xut khu hoc s cho php chnh thc khc v thc hin, nu c quy nh, mi th tc hi quan bt buc phi c i vi vic xut khu hng ha. - Ngi bn phi giao hng ln tu ti cng gi hng vo ngy hoc trong thi hn quy nh - Ngi bn phi : theo quy nh iu B5, chu mi ri ro v mt mt hoc h hi i vi hng ha cho n thi im hang ha qua lan can tu ti cng gi hng. - Ngi bn phi, theo quy nh iu B6, tr: + Mi chi ph lin quan ti hng ha cho n thi im hng ha c giao nh quy nh iu A4 + Cc ph v cc chi ph khc pht sinh theo quy nh khon A3 a), k c chi ph bc hng ln tu v cc chi ph d hng ti cng n quy nh m ngi bn phi tr theo hp ng vn ti + Nu c quy nh, chi ph v cc th tc hi quan bt buc phi c i vi vic xut khu, cng nh thu quan, thu v cc l ph khc phi np khi xut khu v qu cnh qua nc khc, nu nhng chi ph ny l do ngi bn phi tr theo hp ng vn ti. -Ngi bn phi thng bo y cho ngi mua bit hng ha c giao nh quy nh iu A4, cng nh mi thng tin khc, khi c yu cu, to iu kin cho ngi mua tin hnh cc bin php cn thit nhn hng. - Ngi bn phi, bng chi ph ca mnh, cung cp cho ngi mua chng t vn ti thng dng cho cng n quy nh. - Ngi bn phi tr ph tn cho cc hot ng kim tra (nh kim tra cht lng do lng, cn ong, tnh, m) bt buc phi c i vi vic giao hng nh quy nh iu A4.
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- Ngi bn phi, bng chi ph ca mnh, ng gi hng ha (tr khi theo thng l ca ngnh hng thng mi c th hng ha c gi i khng cn bao gi) bt buc phi c i vi vic vn chuyn hng ha do mnh thu xp. B ng hng phi c ghi k m hiu ph hp. A7 - Thng bo cho ngi mua bit kt qu ca vic giao hng, a im, thi gian v thng tin v con tu ti cng n qui nh. A8 - Cung cp bng chng giao hng, vn n ng bin hon ho. A9 - Kim tra bao b ng gi k m hiu: - Ngi bn phi tr ph tn cho cc hot ng kim tra (nh kim tra cht lng, o lng, cn ong, tnh, m) bt buc phi c i vi vic giao hng nh quy nh - Ngi bn phi, bng chi ph ca mnh, ng gi hng ho (tr khi theo thng l ca ngnh hng thng mi c th hng ho c gi i khng cn bao gi) bt buc phi c i vi vic vn chuyn hng ho do mnh thu xp. B ng hng phi c ghi k m hiu ph hp. Ngha v khc - Ngi bn phi , theo yu cu ca ngi mua v do ngi mua chu ri ro v chi ph, gip ngi mua ly cc chng t hoc thng ip n t tng ng (ngoi nhng chng t nu iu A8) c k pht hoc truyn i li nc gi hng v/ hoc nc xut x m ngi mua cn c nhp khu hng ha, v nu cn thit qu cnh qua nc khc. - Ngi bn phi cung cp cho ngi mua, theo yu cu ca ngi mua, cc thng tin cn thit mua bo him hng ha. Ngi mua B1 - Nhn hng v thanh ton tin hng. B2 - Lm th tc nhp khu. B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng: Ngi mua phi chp nhn vic giao hng khi hng ho c giao nh quy nh v nhn hng t ngi chuyn ch ti cng n quy nh B5 - Chu mi ri ro v mt mt v h hi i vi hng ha cng nh mi chi ph pht sinh thm v do cc tnh hung xy ra sau thi im giao hng c
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chuyn t ngi bn sang ngi mua khi hng ha c chuyn qua lan can tu ti cng bc hng. B6 - Tr mi chi ph m ngi bn phi chu cho vic cung cp cc chng t khc v cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua. - Ngi mua phi, trong trng hp ngi mua c quyn quyt nh b thi gian gi hng v /hoc cng n, thng bo cho ngi vo cc ph ca hp ng vn ti. - Ngi mua phi, theo quy nh khon A3 a), tr + Mi chi ph lin quan ti hng ha k t thi im hng c giao nh quy nh iu A4; v + Cc chi ph pht sinh thm do vic ngi mua khng thng bo cho ngi bn nh quy nh iu B7, v hng ha k t ngy quy nh hoc ngy ht hn thi hn quy nh cho vic gi hng, tuy nhin vi iu kin l hng ha v nu cn, qu cnh qua nc khc tr khi c tnh vo cc ph ca hp ng vn ti. + Nu c quy nh, tt c ngng loi thu quan, thu v l ph khc cng nh cc chi ph lm th tc hi quan phi np khi xut khu hng ha v nu cn, qu cnh qua nc khc tr khi c tnh vo cc ph ca hp ng vn ti. - Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh tin hnh theo lnh ca c quan c thm quyn ca nc xut khu - Ngi mua phi chp nhn cc bng chng v vic giao hng nh quy nh iu A8 nu chng t ph hp vi hp ng. B7 - Thng bo cho ngi bn bit thi hn giao hng hoc tn cng n qui nh B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng: Ngi mua phi chp nhn cc bng chng v vic giao hng nh quy nh iu A8 nu chng t ph hp vi hp ng. B9 - Gim nh hng ho: Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca cc c quan c thm quyn ca nc xut khu.
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Ngha v khc - Ngi mua phi tr mi ph tn v l ph pht sinh ly cc chng t hoc thng ip in t tng ng nh nu trong iu A10 v han tr cho ngi bn nhng ph tn m ngi bn phi gnh chu trong vic gip ngi mua nh quy nh iu A10. CFR ch s dng cho vn ti ng bin v ng thy ni a. Nu cc bn khng c nh giao hng qua lan can tu th nn s dng iu kin CPT.
2.6.CIF Cost, Insurance and Freight: Tin hng , bo him v cc (named port of destination: cng n qui nh)
CIF c ngha l ngi bn giao hng khi hng ha qua lan can tu ti cng bc hng. Ngi bn phi tr cc ph tn v cc vn ti cn thit a hng ha ti cng n qui nh, nhng ri ro v mt mt hoc h hi i vi hng ha, cng nh cc chi ph pht sinh thm cho cc tnh hung xy ra sau thi im giao hng, c chuyn t ngi bn sang ngi mua (khi hng qua lan can tu ti cng bc hng). Tuy nhin, theo iu kin CIF ngi bn cn phi mua bo him hng hi bo v cho ngi mua trc nhng ri ro v mt mt hoc h hi trong qu trnh chuyn ch. Gi CIF=Gi FOB + F(cc vn chuyn) +(CIF x R)= (FOB + F)/(1 R) Ngi bn A1 - Cung cp hng ha ph hp hp ng. Giao hng khi hng ha qua lan can tu ti cng bc hng v chu mi ri ro v mt mc hng ha cho n khi hng ha c giao qua khi lan can tu ti cng giao hng quy nh. A2 - Lm th tc xut khu.
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A3 - K hp ng vn ti v chu ch ph vn ti ti cng n qui nh. A4 - Giao hng: Ngi bn phi giao hng ln tu ti cng gi hng vo ngy hoc trong thi hn quy nh. A5 - Chuyn ri ro: Ngi bn phi, theo quy nh iu B5, chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho qua lan can tu ti cng gi hng. A6 - Ngi bn c thm ngha v l phi hp ng bo him, tr ph bo him, cung cp chng t bo him cho ngi mua. - Ngi bn phi, theo quy nh B6, tr + Mi chi ph lin quan n hng ha cho n thi im hng ha c giao nh quy nh iu A4; v + Cc ph v cc chi ph khc pht sinh theo quy nh khon A3 a) bao gm chi ph bc hng ln tu; v + Cc ph v bo him pht sinh t khon A3 b); v + Bt k khon l ph no d hng cng hng quy nh m ngi bn phi tr theo hp ng vn ti; v + Nu c quy nh, chi ph v th tc hi quan bt buc phi c i vi vic xut khu, cng nh thu quan, thu v cc l ph khc phi np khi xut khu v qu cnh qua nc khc, nu nhng chi ph ny l do ngi bn phi tr theo hp ng vn ti. -Ngi bn phi, bng chi ph ca mnh, cung cp cho ngi mua chng t vn ti thng dng cho cng n quy nh. + Chng t ny (v d mt vn n c th chuyn nhng, mt giu gi hng ng bin khng th chuyn nhng, mt chng t vn ti ng thy ni a) phi bao hm hng ha ca hp ng, c ghi ngy trong thi hn quy nh cho vic gi hng, gip ngi mua nhn c hng ha t ngi chuyn ch cng n v, tr khi c tha thun khc, ngi mua c th bn c hng ha ang trong qu trnh vn chuyn bng cch chuyn giao chng t vn ti cho ngi mua tip theo (vn n c th chuyn nhng c) hoc bng cch thng bo cho ngi chuyn ch.
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+ Khi mt chng t vn ti nh vy c k pht vi nhiu bn gc, ngi bn phi xut trnh mt b bn gc y cho ngi mua. + Nu ngi bn v ngi mua tha thun trao i thng tin in t, chng t ni trn c th thay th bng thng ip in t (EDI) tng ng. A7 - Thng bo cho ngi mua bit a im, thi gian v thng tin v con tu ti cng qui nh v kt qa ca vic giao hng. A8 - Cung cp bng chng giao hng, chng t vn ti A9 - Kim tra bao b m hiu: - Ngi bn phi tr ph tn cho cc hot ng kim tra (nh kim tra cht lng, o lng, cn ong, tnh, m) bt buc phi c i vi vic giao hng nh quy nh - Ngi bn phi, bng chi ph ca mnh, ng gi hng ho (tr khi theo thng l ca ngnh hng thng mi c th hng ho c gi i khng cn bao gi) bt buc phi c i vi vic vn chuyn hng ho do mnh thu xp. B ng hng phi c ghi k m hiu ph hp. Ngha v khc Ngi bn phi, theo yu cu ca ngi mua v do ngi mua chu ri ro v chi ph, gip ngi mua ly cc chng t hoc thng ip in t tng ng (ngoi nhng chng t nu iu A8) c k pht hoc truyn i ti nc gi hng v/ hoc nc xut x m ngi mua cn c nhp khu hng ha, v nu cn thit, qu cnh qua nc khc. Ngi bn phi cung cp cho ngi mua, theo yu cu ca ngi mua, cc thng tin cn
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thit mua bo him cho hng ha. Ngi mua B1 - Nhn hng v thanh ton tin hng. Chu mi ri ro v mt mt hng ha k t khi hng ha c giao qua khi lan can tu ti cng giao hng quy nh. B2 - Lm th tc nhp khu B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng: Ngi mua phi chp nhn vic giao hng khi hng ho c giao nh quy nh v nhn hng t ngi chuyn ch ti cng n quy nh. B5 - Chuyn ri ro: - Ngi mua phi chu mi ri ro v mt mt hoc h hi i vi hng ho k t thi im hng qua lan can tu ti cng gi hng. - Ngi mua phi, nu ngi mua khng thng bo theo nh quy nh iu B7, chu mi ri ro v mt mt hoc h hi i vi hng ho k t ngy quy nh hoc ngy cui cng ca thi hn quy nh cho vic gi hng; tuy nhin vi iu kin l hng ho c c bit ho r rng l thuc hp ng, tc l c tch ring ra hoc c xc nh bng cch khc l hng ca hp ng. B6 - Tr mi chi ph m ngi bn phi chu cho vic cung cp cc chng t khc v cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua. - Ngi mua phi, nu ngi mua khng thng bo theo nh quy nh iu B7, chu mi ri ro v mt mt hoc h hi i vi hng ha k t ngy quy nh hoc ngy cui cng ca thi hn quy nh cho vic gi hng; tuy nhin vi iu kin l hong ha c c bit r rng l thuc hp ng, tc l c tch ring ra hoc c xc nh bng cch khc l hng ca hp ng. - Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca cc c quan c thm quyn ca nc xut khu. B7 - Thng bo thi gian v a im nhn hng: Thng bo cho ngi bn bit thi hn giao hng hoc tn cng n qui nh.
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B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng: Ngi mua phi chp nhn cc bng chng v vic giao hng nh quy nh iu A8 nu chng t ph hp vi hp ng. B9 - Gim nh hng ho: Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca cc c quan c thm quyn ca nc xut khu. Ngha v khc Ngi mua phi tr mi ph tn v l ph pht sinh ly cc chng t hoc thng ip in t tng ng nh nu trong iu A10 v hon tr cho ngi bn nhng ph tn m ngi bn phi gnh chu trong vic gip ngi mua nh quy nh iu A10. Ngi mua phi cung cp cho ngi bn khi c yu cu cc thng tin cn thit mua bo him. Ngi mua cn lu rng theo iu kin CIF ngi bn ch phi mua bo him vi phm vi ti thiu. Mun c bo him vi phm vi rng hn th ngi mua phi tha thun vi ngi bn hoc t mnh mua bo him thm. CIF ch s dng cho vn ti ng bin v ng thy ni a. Nu cc bn khng c nh giao hng qua lan can tu th nn s dng iu kin CIP.
2.7.CPT Carriage Paid To: cc ph tr ti ( named place of destination: ni n quy nh)

C nhng doanh nghip mua hng, lm sang, mc d ta chuyn hng n cng nhng h cha tha mn, mun ta chuyn cng ty hay a im h ch nh nm su trong ni a, do vy pht sinh thm iu kin CPT, CIP. CPT c ngha l ngi bn giao hng cho ngi chuyn ch do chnh ngi bn ch nh, ngi bn phi tr chi ph vn ti cn thit a hng ha ti ni qui nh, ngi mua phi chu mi ri ro v cc ph tn pht sinh sau khi hng c giao nh trn.
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CPT= CFR + F (Cc ph vn chuyn t cng d hng n v tr nhn hng do ngi bn ch nh) Ngi chuyn ch l bt k ngi no, m theo hp ng vn ti, cam kt t. Mnh thc hin. Hoc ng ra m trch vic chuyn ch bng ng st, ng b, ng hng khng,ng bin, ng thy ni a hoc kt hp cc phng thc vn ti khc . Nu c nhng chuyn ch k tip nhau c s dng vn chuyn hng ha ti ni n qui nh, th ri ro chuyn giao khi hng ha c giao cho ngi chuyn ch u tin. Ngi bn A1 - Giao hng cho ngi chuyn ch do chnh ngi bn quy nh. A2 - Lm th tc xut khu np thu xut khu nu c. A3 - Thu phng tin vn ti, tr cc ph vn ti ti ni n qui nh. A4 - Chu chi ph bc v d hng trong sut qu trnh vn chyn ngoi tr chi ph d hng ti ni n nu chi ph ny cha tnh trong hp ng chuyn ch m ngi bn phi chu. A5 - Chuyn ri ro: Ngi bn phi, theo quy nh iu B5, chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho c giao nh quy nh iu A4 A6 - Cung cp cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua. - Ngi bn phi bng chi ph ca mnh, cung cp cho ngi mua chng t vn ti thng thng nu theo tp qun nh vy, chng t hoc mt chng t (v d mt vn n c th chuyn ngng c, mt giy gi hng ng bin khng th chuyn nhng, mt chng t vn ti a phng thc) v vic chuyn ch c k hp ng theo nh quy nh iu A3.
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Nu ngi bn tha thun trao i thng tin bng in t, chng t ni trn c th thay th bng mt thng ip in t tng ng. -Ngi bn bng chi ph ca mnh, ng gi hng ha (tr khi thng l ca ngnh thng mi c th hng ha c gi i khng cn bao gi) bt buc phi c i vi vic vn chuyn hng ha do mnh thu xp. B hng phi c ghi k hiu ph hp. A7 - Thng bo cho ngi mua bit a im, thi gian v thng tin v phng tin vn ti ti ni n qui nh. A8 - Cung cp chng t vn ti cho ngi mua. A9 - Kim tra bao b m hiu Ngha v khc Ngi bn phi, theo yu cu ca ngi mua v do ngi mua chu ri ro v chi ph, gip ngi mua ly chng t hoc thng ip in t tng ng (ngoi nhng chng t nu iu A8) c k pht hoc truyn i ti nc gi hng v/hoc nc xut x m ngi mua cn c nhp khu hng ha, v nu cn thit. qu cnh nc khc. Ngi bn cung cp cho ngi mua, theo yu cu ca ngi mua, cc thng tin cn thit mua bo him cho hng ha. Ngi mua B1 - Tr tin hng cho ngi bn. Chu mi ri ro v mt mt, h hng hng ha k t khi nhn hng ng theo quy nh. B2 - Lm th tc nhp khu B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng: Ngi mua phi chp nhn vic giao hng khi hng ho c giao nh quy nh iu A4 v nhn hng t ngi chuyn ch ni n quy nh. B5 - Chuyn ri ro: - Ngi mua phi chu mi ri ro v mt mt hoc h hi i vi hng ho k t thi im hng ho c giao nh quy nh - Ngi mua phi, nu ngi mua khng thng bo nh quy nh chu mi ri ro i vi hng ho k t ngy quy nh hoc ngy cui cng ca thi hn quy nh cho
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vic giao hng vi iu kin l hng ho c c bit ho r rng l thuc hp ng, ngha l c tch ring ra hoc c xc nh bng cch khc l hng ca hp ng. B6 - Nu ngi mua mun c bo him vi phm vi rng hn ngi mua cn tho lun r rng vi ngi bn hoc t mnh mua bo him thm. - Ngi mua chp nhn giao hng khi hng ha c giao nh quy nh iu A4 v nhn hng t ngi chuyn ch ni n quy nh. - Ngi mua phi chu ri ro v mt mt hoc h hi i vi hng ha k t thi im hng ha c giao nh quy nh iu A4. Ngi mua phi, nu ngi mua khng thng bo nh quy nh iu B7, chu mi ri ro i vi hng ha k t ngy quy nh hoc ngy cui cng ca thi hn quy nh cho vic giao hng vi iu kin l hng ha c c bit r rng l thuc hp ng, ngha l c tch ring ra hoc xc nh bng cch khc l hng ca hp ng. -Ngi mua phi chp nhn cc bng chng v vic giao hng nh quy nh iu A8 nu chng t ph hp vi hp ng. - Ngi mua phi tr ph tn cho mi gim nh trc khi gi hng, tr khi vic gim nh c tin hnh theo lnh ca cc c quan c thm quyn ca nc xut khu. B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v thi hn giao hng hoc a im nhn hng ni n qui nh. B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng B9 - Gim nh hng ho Ngha v khc Ngi mua phi tr mi ph tn v l ph pht sinh ly cc chng t hoc thng ip in t tng ng nh nu trong iu A10 v hon tr cho ngi bn nhng ph tn m ngi bn phi gnh chu trong vic gip ngi mua nh quy nh iu A10.
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iu kin ny c th p dng cho mi phng thc vn ti, k c vn ti a phng thc. Ch : - Ngi chuyn ch l bt c ai m theo hp ng vn ti k kt nu c ngi vn chuyn tip theo th ri ro giao nhn hng ha do ngi vn chuyn u tin chu trch nhim - Ngi chuyn ch l bt k ngi no, m theo hp ng vn ti, cam kt t mnh thc hin hoc ng ra m trch vic chuyn ch bng ng st, ng b, ng hng khng, ng bin, ng thy ni a hoc kt hp cc phng thc vn ti (nu c ngi vn chuyn tip theo th ri ro giao nhn hng ha do ngi vn chuyn u tin chu trch nhim).
2.8.CIP Carriage and Insurance Paid To: cc ph v ph bo him tr ti ( named place of destination: ni n quy nh).
CIP c ngha l ngi bn giao hng ha cho ngi chuyn ch do h ch nh, ngi bn phi tr chi ph vn ti cn thit a hng ha ti ni n qui nh, nhng ngi mua phi chu mi ri ro v cc ph tn pht sinh thm sau khi hng ha c giao nh trn. Tuy nhin, theo iu kin CIP ngi bn cn phi mua bo him bo v cho ngi mua trc nhng ri ro v mt mt hoc h hi i vi hng ha trong qu trnh chuyn ch. Do vy ngi bn k hp ng bo him v tr ph bo him. CIP = CIF + (I+F) (Cc ph vn chuyn v bo him t cng d hng n v tr nhn hng do ngi bn ch nh) = CPT+I (Cc ph bo him t cng d hng n v tr nhn hng do ngi bn ch nh).
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Ngi mua cn lu rng theo iu kin CIP ngi bn ch phi mua bo him vi phm vi ti thiu. Nu ngi mua mun c mua bo him vi phm vi rng hn, th ngi mua cn tha thun r rng vi ngi bn hoc t mnh mua bo him thm. Ngi chuyn ch l bt k ngi no, m theo hp ng vn ti, cam kt t mnh thc hin hoc m trch vic chuyn ch bng ng st, ng b, ng hng khng, ng bin, dfdng thy ni a hoc kt hp vi cc phng thc . Nu c nhng ngi chuyn ch kk tip nhau c s dng vn chuyn hng ha ti ni n qui nh, th ri ro chuyn giao khi hng ha c giao cho ngi chuyn ch u tin. Ngi bn A1 - Ngi bn giao hng cho ngi chuyn ch do h ch nh nhng ngi mua phi chu mi ri ro v cc ph tn pht sinh thm sau khi hng ha c giao nh trn. A2 - Lm th tc thng quan xut khu. A3 - Hp ng vn ti v hp ng bo him a) Hp ng vn ti Ngi bn phi, bng chi ph ca mnh, k hp ng vn ti vi iu kin thng thng chuyn ch hng ho n im tho thun ni n quy nh theo mt tuyn ng thng thng v cch thc thng thng. Nu khng tho thun c hoc khng th xc nh c im n trn thc t th ngi bn c th chn mt im ni n quy nh ph hp nht cho mnh. b) Hp ng bo him Ngi bn phi t chu chi ph mua loi bo him hng ho nh tho thun trong hp ng ngi mua, hoc bt k ngi no khc c li ch t hng ho c bo him, c quyn kin i bi thng trc tip t ngi bo him, v cung cp cho ngi mua hp ng bo him hoc bng chng khc v vic mua bo him.
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Bo him phi c mua ngi bo him hoc mt cng ty bo him c uy tn v, tr khi c quy nh khc, vi mc bo him ti thiu theo Cc iu khon bo him hng ho ca Hip hi nhng ngi bo him Lun n hoc bt k nhm iu khon no tng t. Thi hn bo him phi ph hp vi iu B5 v B4. Khi c ngi mua yu cu, ngi bn phi, vi chi ph do ngi mua chu, mua bo him i vi ri ro v chin tranh, nh cng, bo ng v dn bin, nu c th mua c. Mc bo him ti thiu phi bao gm tin hng quy nh trong hp ng cng vi 10% (ngha l 110%) v phi c mua bng ng tin dng trong hp ng mua bn. A4 - Giao hng: Ngi bn phi giao hng cho ngi chuyn ch c k hp ng nh quy nh, nu c nhng ngi chuyn ch tip sau ngi chuyn ch u tin, vn chuyn hng ho ti im tho thun ni n quy nh vo ngy hoc trong thi hn quy nh. A5 - Chuyn ri ro: Ngi bn phi chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho c giao nh quy nh. A7 - Thng bo cho ngi mua bit a im, thi gian v thng tin v phng tin vn ti ti ni n qui nh. A8 - Cung cp chng t vn ti cho ngi mua, cc thng tin cn thit cho ngi mua ngi mua mua bo him hng ha theo yu cu ca ngi mua. A9 - Kim tra bao b m hiu Ngi mua B1 - Tr tin hng . B2 - Lm th tc nhp khu, np thu nhp khu v cc th thu khc. B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng: Ngi mua phi chp nhn vic giao hng khi hng ho c giao nh quy nh v nhn hng t ngi chuyn ch ti cng n quy nh.
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B5 - Ngi mua chu ri ro v cc ph tn pht sinh sau khi hng ha c giao n ni quy nh B6 - Ngi mua cn tha thun vi ngi bn phm vi bo him hoc mua bo him thm v CIP ngi bn ch mua vi bo him ti thiu B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v thi hn giao hng hoc ni n qui nh. B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng B9 - Gim nh hng ho iu kin ny c th s dng cho mi phng thc vn ti k c phng thc vn ti a phng tin. So vi CFR v CIF th CPTv CIP ngi bn cn thm trch nhim thu v tr cc ph vn chuyn t cng d hng n v tr nhn hng do ngi bn ch nh
Nhm D l nhm iu kin, trong NB chu mi chi ph a hng ti a dim ch quy nh. a im chuyn ri ro v hng ha ti ni hng n. Nhm D c 5 iu kin : DAF, DES, DEQ, DDU, DDP.
2.9.DAF Delivered At Frontier ( named place)
DAF c ngha l ngi bn giao hng khi hng ha c t di quyn nh ot ca ngi mua trn phng tin vn ti ch n, cha d ra han thnh th tc thng qua xut khu , Nhng cha lm th tc thng quan nhp khu a im v ni qui nh ti bin gii, nhng cha qua bin gii hi quan ca nc tip gip. Thut ng bin giic th s dng cho bt k ng bin gii no k c bin gi ca nc xut khu. Do , iu c bit quan trng l ng bin gii xc nh mt cch chnh xc bng cch lun lun phi qui nh a im n v ni n trong iu kin ny. V d: Cng ty Vit Nam Ph Th bn vi sy p kh cho Trung Quc qua ca khu Lng Sn, iu kin Trung Quc yu cu l giao hng cho Trung Quc trn cc xe ti ti bin gii, vic chuyn ch, thu xe n im quy nh trn bin gii l do
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cng ty Vit Nam m nhn, cn vic bc d hng t xe ti xung ti im giao hng, pha Trung Quc s lo. Nhm E: Chc chn l khng, yu cu giao hng ti ca khu Lng Sn, m vi th thu gom Ph Th, nu theo E th cng ty Vit Nam ch giao hng Ph Th thi. Nhm F: FCA: Khng c, bi pha Trung Quc khng ng thu t vo tn Ph Th ly vi. FAS: Khng c, iu kin ny ch p dng vi phng tin vn ti thy FOB: Khng c, iu kin ny ch p dng vi phng tin vn ti thy
Nhm C: CFR: Khng c, iu kin ny ch p dng vi phng tin vn ti thy CIF: Khng c, iu kin ny ch p dng vi phng tin vn ti thy CPT: Nhng CPT l ngi mua thu phng tin vn ti chuyn hng n kho cho ngi bn t cng d hng nhng y pha Trung Quc ch yu cu giao hng ngay ti bin gii, khng cn chuyn ch i u c, vic d hng v chuyn n kho h s lo. CIP: Cng tng t nh CPT khng p dng c.

Tuy nhin, nu cc bn mun ngi bn chu trch nhim v vic d hng ha t phng tin vn ti ch n v chu mi ri ro v ph tn d hng, th iu ny cn c qui nh r rng bng cch b sung t ng c th trong hp ng mua bn. Ngi bn A1 - Cung cp hng ho theo ng hp ng: Ngi bn phi cung cp hng ho v ho n thng mi hoc thng ip in t tng ng, theo ng hp ng mua bn v cung cp mi bng chng v vic nu hp ng yu cu. A2 - Lm th tc xut khu, np thu v l ph xut khu. A3 - Thu phng tin vn ti, tr cc ph vn ti, tr cc ph vn ti ti a im giao hng. A4 - Ngi bn giao hng ho v chu mi chi ph cho n khi hng ho t di quyn nh ot ca ngi mua trn phng tin vn ti ch n, cha d ra, hon thnh th tc thng quan xut khu nhng cha lm th tc thng quan nhp khu a im v ni quy nh ti bin nhng cha qua bin gii hi quan nc tip gip. Bin gii l bt c bin gii no k c bin gii ca nc
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xut khu, nhp khu hay mt nc th ba; nn DAF phi quy nh rng bng cc b sung t ng c th trong hp ng mua bn. Do , iu t bit quan trng l ng bin gii phi xc nh mt cch chnh xc bng cch lun lun phi quy nh a im n v ni n trong iu kin ny. Theo iu kin ny, ngi bn khng c ngha v d hng khi phng tin vn chuyn. Nu ngi bn chu trch nhim v vic d hng t cc phng tin vn ti ch n v chu mi ri ro v ph tn d hng, th iu ny cn c quy nh r rng bng cch b sung t ng c th trong hp ng mua bn. A5 - Chuyn ri ro: Ngi bn phi chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho c giao nh quy nh A7 - Thng bo cho ngi mua bit a im, thi gian v thng tin v phng tin vn ti ti a im giao hng. A8 - Cung cp chng t vn ti cho ngi mua. A9 Kim tra bao b m hiu Ngi mua B1 - Nhn hng v tr tin hng khi hng khi hng c at di quyn nh ot ca ngi mua ti a im giao hng vo thi hn giao hng tha thun. B2 - Lm th tc nhp khu, np thu v l ph. Nu hng qu cnh qua nc th ba, ngi mua lm th tc qu cnh v np cc chi ph c lin quan. B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng: Ngi mua phi nhn hng khi hng ho c giao nh quy nh B5 - Chu mi ri ro sau khi hng t di quyn nh ot ca ngi mua ti a im trn bin gii. B6 - Tr mi chi ph m ngi bn phi chu cho vic cung cp cc chng t khc cho ngi mua. B7 - Thng bo cho ngi bn bit quyn nh oy ca mnh v a im v ti hn giao hng.
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B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng B9 - Gim nh hng ho iu kin ny c th c s dng cho phng thc vn ti khi hng ho c giao ti bin gii trn t lin. Nu giao bin gii trn bin th p dng iu kin DES hoc DEQ.
2.10.DES Delivered Ex Ship ( named port of destination )

DES c ngha l ngi bn giao hng khi hng ha, cha lm th tc thng quan nhp khu, c t di quyn nh ot ca ngi mua trn bong tu cng n qui nh. Ngi bn phi chu mi ph tn v ri ro lin quan n vic a hng ha ti cng n qui nh, trc khi d hng. Nu cc bn mun ngi bn chu ph tn v ri ro v vic d hng, th nn s dng iu kin DEQ. V d: Mt cng ty Vit Nam xut hng thy sn l tm ng lnh sang cho Nht, pha Nht yu cu giao ti cng Kobe cho h, cn vic bc hng xung h s t lo, pha Vit Nam ch cn a cc con tu ch hng n cng Kobe an ton l c. Trong trung hp ny, r rng l c th p dng iu kin CFR, nhng vi CFR, ngi bn phi m bo cho hng an ton sau khi qua lan can tu ti cng n. Cn trong trng hp ny, doanh nhip Nht s t lo, Vit Nam ch cn a hng an ton n cng v m bo hng nm trn tu an ton l c. Vy, nu mun p dng CFR, phi k thm tha thun l pha Vit Nam ch chu a hng an ton n cng v m bo hng nm trn tu an ton l c. Vy trong hp ng ngoi thng phi ghi th no ?. Ngi bn A1 - Ngi bn giao hng khi hng ho cha lm th tc thng quan nhp khu, c t di quyn nh ot ca ngi mua trn boong tu cng n quy nh. A2 - Lm th tc xut khu, np thu v l ph xut khu A3 - y l iu kin theo ngi bn phi thu phng tin ch hng n cng d hng tho thun giao cho ngi mua ngay trn tu ti cng d. A4 - Giao cho ngi mua cc chng t c lin quan n l hng
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A5 - Chuyn ri ro: Ngi bn phi, theo quy nh iu B5, chu mi ri ro v mt mt hoc h hi i vi hng ho cho n thi im hng ho c giao nh quy nh A6 - Phn chia ph tn: Ngi bn phi tr Ngoi chi ph pht sinh nh quy nh khon A3(a), mi chi ph lin quan n hng ho cho n thi im hng ho c giao nh quy nh iu A4; v Nu c quy nh, chi ph v cc th tc hi quan bt buc phi c i vi vic xut khu, cng nh mi loi thu quan, thu v cc l ph khc phi np khi xut khu v qa cnh qua nc khc trc khi giao hng nh quy nh iu A4. A7 - Thng bo cho ngi mua bit kt qu vic giao hng, a im, thi gian v thng tin v con tu ti cng n qui nh. A8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng: Ngi bn phi, bng chi ph ca mnh, cung cp cho ngi mua lnh giao hng v/hoc chng t vn ti thng thng (v d mt vn n c th chuyn nhng c, mt giy gi hng ng bin khng th chuyn nhng c, mt chng t vn ti ng thu ni a, hoc mt chng t vn ti a phng thc) gip cho ngi mua nhn hng ho t ngi chuyn ch cng n. Nu ngi bn v ngi mua tho thun trao i thng tin bng in t, chng t ni trn c th c thay th bng mt thng ip in t (EDI) tng ng. A9 - Kim tra bao b m hiu Ngi mua B1 - Tr tin hng theo hp ng ngoi thng quy nh. B2 - Lm th tc nhp khu, np thu v l ph nhp khu. B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng trn tu ti cng n, tr chi ph d hng. B5 - Chu mi ri ro sau khi hng ha t di quyn nh ot ca ngi mua trn tu ti cng n.
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B6 - Tr mi chi ph m ngi bn phi chu trong vic cung cp cc chng t khc theo yu cu ca ngi mua. B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v a im v thi hn giao hng ti cng n. B8 - Bng chng ca vic giao hng, chng t vn ti hoc thng ip in t tng ng: Ngi mua phi chp nhn lnh giao hng hoc chng t vn ti nh quy nh B9 - Gim nh hng ho DES ch s dng cho giao hng bng ng bin, ng thy ni a hoc vn ti a phng thc trn mt tu cng n. Nu cc bn khng mun ngi bn chu ph tn v ri ro v vic d hng, th nn s dng iu kin DEQ.
2.11.DEQ Delivered Ex Quay ( named port of destination )

y l s m rng ca iu kin DES, theo ngi bn phi chu thm ri ro, chi ph cho n khi hng c d xung v t di s nh ot ca ngi mua trn cu cng do hai bn tho thun. Theo Incoterms 1990, khi bn hng theo iu kin ny, ngi bn phi chu ri ro chi ph hon thnh th tc nhp khu v cc ph tn lin quan. Nhng Incoterms 2000 i hi ngi mua phi thc hin th tc ny. y l mt qui nh ngc li vi cc bn Incoterms trc. Theo cc bn Incoterms c iu kin ny i hi ngi bn phi lm th tc nhp khu. Nu cc bn mun qui nh cho ngi ban ngha v phi chu ton b hoc mt phn ph tn phi tr khi nhp khu hng ho, th iu kin ny cn c qui nh r rng bng cch b sung thm t ng c th trong hp ng mua bn. Ngi bn A1 - Ngi bn giao hng khi hng ho, c t di quyn nh ot ca ngi mua trn cu cng ti cng n qui nh. A2 - Cha lm th tc thng quan nhp khu, lm th tc xut khu , np thu v l ph xut khu. A3 - Hp ng vn ti v hp ng bo him:
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a)Hp ng vn ti Ngi bn phi, bng chi ph ca mnh, k hp ng vn ti chuyn ch hng ho ti cu tu quy nh cng n quy nh. Nu cc bn khng tho thun c v mt cu tu c th hoc khng th xc nh c trn thc t, ngi bn c th chn mt cu tu cng n quy nh ph hp nht cho mnh b)Hp ng bo him Khng c ngha v A4 - Giao hng: Ngi bn phi giao hng di quyn nh ot ca ngi mua trn cu tu vo ngy hoc trong thi hn quy nh A5 - a im chuyn ri ro sau khi hng ha t an ton trn cu cng ti cng ch quy nh. A6 - Ngi bn phi chu ph tn v ri ro lin quan n vic a hng n cng n qui nh v d hng ln cu tu. A7 - Thng bo cho ngi mua bit kt qu ca vic giao hng, a im, thi gian v thng tin v con tu n cng n qui nh. A8 - Giao cho ngi mua cc chng t c lin quan n l hng. A9 - Kim tra bao b m hiu Tm li: Ngha v ca ngi bn tng t nh iu kin DES nhng c thm nhng ngha v sau y: - Chu chi ph d hng xung tu. Ngi mua B1 - Nhn hng v tr tin khi hng c t di quyn nh ot ca ngi mua ti a im gia hng vo ti im giao hng tho thun.
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B2 - i hi ngi mua phi lm th tc thng quan nhp khu hng ha v tr chi ph cho mi th tc, thu quan, cc loi thu v l ph khc lin quan n vic nhp khu (y l iu tri ngc vi Incoterms 1990). B3 - Hp ng vn ti v hp ng bo him: Khng c B4 - Nhn hng trn cu tu ti cng n. B5 - Chu mi ri ro sau khi hng ha t di quyn nh ot ca ngi mua trn cu tu ti cng n. B6 - Tr mi chi ph m ngi bn phi chu trong vic cung cp cc chng t khc theo yu cu ca ngi mua. B7 - Thng bo cho ngi bn bit quyn nh ot v a im v thi gian giao hng ti im n. Nu cc bn mun quy nh cho ngi bn ngha v phi chu ton b hoc mt phn ph tn phi tr khi nhp khu hng ha th cn quy nh r rng bng cch b sung thm t ng c th trong hp ng mua bn. * Ch - DEQ l mt quy nh ngc li vi bn incoterms 1990 l ngi bn phi lm mi th tc nhp khu - DES v DEQ ch c th s dng khi c giao bng ng bin hoc bng ng thy ni a hoc bng vn ti a phng tin khi d hng t tu ln cu tu ti cng n quy nh. Tuy nhin, nu cc bn mun quy nh cho ngi bn ngha v phi chu ph tn v ri ro trong vic di chuyn hng ha t cu cng n mt ni khc ( nh kho, ) trong hoc ngoi cng, th nn s dng cc iu kin DDU hoc DDP.
2.12.DDU Delievered Duty Paid: giao hng cha np thu ( named place of destination: ni n qui nh)
DDU c ngha l ngi bn giao hng cho ngi mua ni n qui nh, ngi bn cha lm th tc thng quan nhp khu v cha d hng ra khi phng tin vn ti ch n. Ngi bn phi chu mi ph tn v ri ro lin quan ti vic a hng ti ni n qui nh, ngoi tr cc ngha v ( y ngha v c hiu bao gm : Trch nhim v ri ro khi lm th tc hi quan v tr cc ph tn v th tc, th quan, thu v cc l ph khc) lin quan n vic nhp khu ti cc nc hng n. Ngi
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mua phi lm nhng ngha v v phi chu mi ph tn v ri ro pht sinh do h khng lm c th tc thng quan nhp khu hng ho. Tuy nhin, nu cc bn mun ngi bn thc hin th tc hi quan nhp khu v chu ph tn v ri ro khi lm th tc hi quan, cng nh cc ph tn khc, th iu ny cn c qui nh r rng bng cch b sung thm t ng c th vo hp ng mua bn. iu kin ny c th p dng mi phng thc vn ti, nhng nu vic giao hng ti cng n trn boong tu hoc trn cu cng th nn s dng iu kin DES hoc DEQ. Ngi bn A1 - Ngi bn giao hng cho ngi mua ni n quy nh A2 - Ngi bn hon tt th tc xut khu. A3 - Ngi bn thu phng tin ch hng ti ni quy nh giao cho ngi mua. A4 - Ngi bn cha lm th tc thng quan nhp khu v cha d hng khi phng tin vn ti ch n ngoi tr cc ngha v lin quan n vic nhp khu nc hng n. A7 - Thng bo cho ngi mua bit kt qu ca vic giao hng , a im, thi gian v thng tin v phng tin vn ti ti ni n qui nh. A8 - Cung cp chng t vn ti cho ngi mua. Nu cc bn mun quy nh cho ngi bn ngha v phi chu ton b hoc mt phn ph tn phi tr khi nhp khu hng ha th cn quy nh r rng bng cch b sung thm t ng c th trong hp ng mua bn. A9 - Kim tra bao b m hiu * Ch - DEQ l mt quy nh ngc li vi bn incoterms 1990 l ngi bn phi lm mi th tc nhp khu - DES v DEQ ch c th s dng khi c giao bng ng bin hoc bng ng thy ni a hoc bng vn ti a phng tin
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- iu kin ny c th p dng cho mi phng thc vn ti nhng nu vic giao hng ti cng n trn boong tu hoc trn cu cng th nn s dng iu kin DEQ. Ngi mua B1 - Nhn hng v tr tin hng khi hng t di quyn nh ot ca ngi mua vo thi hn giao hng tho thun. B2 - Ngi mua c trch nhim lm th tc hi quan v tr cc chi ph v thu quan, cc chi ph khc khi lm th tc nhp khu nc n (phi lm nhng ngha v v phi chu mi ph tn v ri ro pht sinh do h khng lm c th tc thng quan nhp khu hng ha). B6 - Chu mi chi ph m ngi bn phi chu trong vic cung cp cc chng t khc nhau theo yu cu ca ngi mua. B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v a im v thi hn giao hng. Nu mun ngi bn thc hin cc ngha v nhp khu th phi thm t ng vo hp ng mua bn. * Ch : iu kin ny p dng cho mi hnh thc, nu ti cng v boong tu th nn chn cc iu kin DEQ, DES. Thc s th DDU rt ging CFR, CPT v c DEQ tuy vy vn c nhng s khc bit: CFR :p dng cho ng bin DEQ:Th mi phng tin nhng ch giao hng ti cu cng CPT :Th p dng vi mi phng tin v vn chuyn n ch lun , trng rt ging vi DDU nhng vi DDU ngi bn cha lm th tc thng quan nhp khu v cha d hng khi phng tin vn chuyn n v nu ngi mua gp ri ro khi lm cc th tc thng quan nhp khu th ngi mua s chu mi ph tn v ri ro pht sinh Giao Cha np Thu (ting Anh: Delivered Duty Unpaid, vit tt: DDU) l mt thut ng v iu kin giao hng ca Incoterms. N c ngha l bn bn hng c trch nhim thanh ton mi cc ph xp d, giao nhn, lm th tc xut khu, vn chuyn v chu mi ri ro v hng ha cho n khi hng c giao ti a im ch nh ca bn mua hng (thng l ti nh xng ca bn mua), nhng khng phi np thu nhp khu v cc khon thu, ph, l ph nhp khu khc (nu c). Bn mua c trch
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nhim lm th tc nhp khu, np cc khon thu, ph, l ph nhp khu (nu c) v b tr nhn hng, d hng t trn phng tin vn ti xung (ti a im ch nh ca bn mua hng). iu kin giao hng ny ti Vit Nam hin nay ch yu c p dng cho cc doanh nghip hot ng theo c ch xut - nhp khu ni a, ngha l cc doanh nghip hot ng c ng k theo loi hnh T (u t), GC (gia cng) hoc mt s loi hnh khc, nm trong v ngoi cc khu ch xut, khu cng nghip mua bn hng ha vi nhau v v danh ngha y l hot ng xut - nhp khu i ng, cho d hng ha thc s cha vt qua ranh gii lnh th ca quc gia.
2.13.DDP Deliver duty paid: giao hng np thu ( named place of destination: ni n qui nh)
DDP c ngha l ngi bn giao hng cho ngi mua ti a im n qui nh, hng lm xong th tc thng quan nhp khu v cha d khi phng tin vn ti ch n. Ngi bn khng nhng phi chu mi ph tn v ri ro lin quan n vic a hng ti ni n qui nh, m cn phi thc hin bt k ngha v : no ( y ngha v c hiu l bao gm trch nhim v cc ri ro v lm th tc hi quan v ph tn v th tc, thu quan , thu v cc l ph khc) lin quan n vic nhp khu ca nc hng n. Nu iu kin EXW qui nh ngha v ti thiu l ngi bn th iu kin DDP qui nh ngha v ti a ca ngi bn. Khng nn s dng iu kin ny nu ngi bn khng th trc tip hoc gin tip lm th tc nhp khu. Tuy nhin, nu cc bn mun gim bt cho ngi bn ngha v phi thanh ton mt s chi ph phi tr khi nhp khu hng ho (nh th gi tr gia tng: VAT) , th cn qui nh r rng bng cch b sung thm t ng c th vo hp ng mua bn. y l iu kin m rng ca iu kin DDU, theo ngi bn khng nhng phi a hng n tn ni quy nh giao cho ngi mua m cn phi chu c ri ro v chi ph hon thnh th tc nhp khu hng ho cng nh cc khon thu nu c.
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Ngi bn A1 - Ngi bn giao hng cho ngi mua ti a im n quy nh, hng lm xong th tc thng quan nhp khu v cha d ra khi phng tin vn ti ch n. A2 - Ngi bn lm th tc thng quan xut, nhp khu v cha d hng khi phng tin vn ti ch n. A3 - Thu phng tin, tr cc ph vn ti ti ni n qui nh. A5- Ngi bn khng nhng phi chu mi ph tn v ri ro lin quan n vic a hng ti ni n quy nh, m cn phi thc hin bt k nghi v no lin quan n vic nhp khu nc hng n. A6 - Ngi bn phi lm th tc nhp khu np thu nhp khu v cc th thu khc cho ngi mua. A7 - Thng bo cho ngi mua bit kt qu ca vic giao hng , a im, thi gian v thng tin v phng tin vn ti ti ni n qui nh. A8 - Cung cp chng t vn ti cho ngi mua. A9 - Kim tra bao b m hiu Nu cc bn mun gim bt cho ngi bn ngha v phi thanh ton mt s chi ph phi tr khi nhp khu hng ha (nh thu gi tr gia tng VAT) th phi quy nh r v b sung vo hp ng. iu kin ny c th s dng cho mi phng thc vn ti, nhng nu vic giao hng ti cng n din ra trn boong tu hoc trn cu cng th nn p dng iu kin DES hoc DEQ. Ngi mua B1 - Nhn hng v tr tin hng khi hng t di quyn nh ot ca ngi mua vo thi hn giao hng tho thun. B6 - Chu mi chi ph m ngi bn phi chu trong vic cung cp cc chng t khc nhau theo yu cu ca ngi mua. B7 - Thng bo cho ngi bn bit quyn nh ot ca mnh v a im v thi hn giao hng.
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Ni chung ging ht DDU, ngai tr ngi bn phi chu lun lm th tc nhp khu v tr ph v chu ri ro khi ngi mua gp ri ro khi lm cc th tc thng quan nhp khu. Vi iu khon ny ti thiu ngha v ca ngi mua v ti a ngha v ca ngi bn. V vy, khng nn s dng nu ngi bn khng th trc tip hoc gin tip lm th tc nhp khu. Khng nn s dng iu kin ny nu ngi bn khng th trc tip hoc gin tip lm c th tc nhp khu. iu kin ny c th s dng cho mi phng thc vn ti, nhng nu vic giao hng ti cng n din ra trn boong tu hoc trn cu cng th nn p dng iu kin DES hoc DEQ.
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3.INCOTERMS 2010
B qui tc INCOTERMS 2010 c 8 thay i cn lu
3.1. B 4 iu khon (DAF, DES, DEQ v DDU) v a vo 2 iu khon mi (DAP - Delivered at Place v DAT - Delivered at Terminal). Xu hng container ha v giao hng t im ny n im khc ngy cng nhiu dng nh khin cho ICC phi c nhng sa i quan trng v a ra hai iu khon mi v giao hng: DAP c s dng thay cho DAF, DES v DDU iu khon DAF ca Incoterm 2000 khng cn p ng nhu cu thng mi v thc t cn gy ra vn khi ngi mua khng th kim tra hng ha trc khi hng n im ch, m thng im ch li nm xa hn im giao hng (tc l bin gii). DAP (Delivered At Place) Giao ti a im iu kin ny c th c s dng cho tt c cc loi hnh chuyn ch. Ngi bn giao hng khi hng ha t di quyn nh ot ca ngi mua trn phng tin vn ti n ch v sn sng cho vic d hng xung a im ch. Cc bn c khuyn co nn xc nh cng r cng tt im giao hng ti khu vc a im ch, bi v chnh l thi im chuyn giao ri ro v hng ha t ngi bn sang ngi mua. Nu ngi bn c ngha v lm th tc nhp khu, np thu iu khon DDP s c p dng.
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Trch nhim

Ngi bn c ngha v v ri ro giao hng n a im tha thun Ngi bn c yu cu k hp ng vn chuyn thch hp vi hp ng mua Ngi bn c ngha v lm cc th tc xut khu Cc ph tn d hng ti im ch, nu khng c tha thun trc, ngi bn Ngi mua c ngha v h tr cung cp cc giy t cn thit lm hi quan
bn hng ha

s khng phi gnh chu
v np thu
DAT thay th cho DEQ. DAT (Delivered At Terminal): Giao ti bn iu kin ny c th c s dng cho tt c cc loi hnh chuyn ch. Ngi bn ch c coi l giao hng khi hng ha c d t phng tin vn ti xung bn, cng hoc a im ch c ch nh v t di s nh ot ca ngi mua. Bn bao gm c cu tu, nh kho, bi container hay ng b, ng st hay nh ga sn bay. Hai bn tha thun v bn giao v nu c th ghi r a im trong bn ni l thi im chuyn giao ri ro v hng ha t ngi bn sang ngi mua. Nu nh ngi bn chu cc chi ph vn chuyn t bn n mt a im khc th cc iu khon DAP hay DDP s c p dng.
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Trch nhim

Ngi bn c ngha v t hng n ni c ghi trong hp ng. Ngi bn c ngha v m bo rng hp ng chuyn ch ca h l cho hp Ngi bn c ngha v lm cc th tc xut khu Ngi mua c ngha v lm cc th tc nhp khu, th tc hi quan v np Nu hai bn tha thun rng ngi bn chu cc ph tn v ri ro t bn ch
hp ng mua bn hng ha

thu
n mt a im khc th s p dng iu khon DAP
Incoterms 2000 khng c gii php tha ng cho cc iu khon D i vi trng hp hng ha c giao m cha d xung khi phng tin vn ti n ti trm/ga. iu khon mi DAT ca Incoterm 2010 (Delivered at Terminal) gii quyt c vn ny v bao gm tt c cc trng hp trc c qui nh bi iu khon DEQ. Trm xc nh trong iu khon DAT c th l cu cng ti cng d hoc trm container ti cng d.
3.2.11 iu khon c chia thnh hai loi ( Incoterm 2000 c 4 loi)

(1) Cc qui tc p dng cho bt c phng thc vn ti no (vn ti bin, ng b, hng khng, ng st, a phng thc) : EXW, FCA, CPT, CIP, DAP, DAT v DDP (2) Cc qui tc p dng cho vn ti ng bin v ng thy ni a: FAS, FOB, CFR v CIF.
3.3. Chnh thc tha nhn rng nhng qui tc ny c th s dng c trong thng mi quc t v thng mi ni a (nu ph hp) iu khon EXW c ni r l ch ph hp cho thng mi ni a.
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3.4. S dng "cc phng tin ghi chp in t c gi tr tng ng", nu nh cc bn ng nh vy, hoc l tp qun thng mi
Cc ngha v ca ngi bn v ngi mua trong vic cung cp cc chng t, hp ng gi y c th c thc hin bng "bn in t nu cc bn ng hoc l tp qun, cho thy ICC tha nhn li ch m giao tip bng in t mang li. iu ny cng m bo s ph hp ca INCOTERMS 2010 trong tng lai khi cc giao tip/th tc in t ngy cng pht trin.
3.5.Sa i iu khon bo him

Do s thay i ca: Cc iu khon bo him chun (Institute Cargo Clauses) (iu khon bo him LMA/IUA2 thay i vo nm 2009) Ngha v ca cc bn v bo him nh sau: ch theo CIF v CIP th ngi bn mi c ngha v mua bo him v quyn li ca ngi mua Tuy nhin trong tt c cc iu khon giao hng, cc bn u c ngha v cung cp cho bn kia nhng thng tin cn thit mua bo him hay mua thm bo him cho hng ha (hoc t mua hoc nh bn kia mua h v li ch ca mnh). Cc qui tc Incoterms 2010 qui nh v ngha v cung cp thng tin trong cc iu A3/B3, l nhng iu ni v k kt hp ng vn ti v bo him. Nhng iu ny gi y c tch khi nhng iu qui nh chung trong phn A10/B10 ca cc qui tc Incoterms 2000. Ngn ng trong cc iu A3/B3 lin quan n bo him cng c sa i lm r ngha v ca cc bn v vn ny.
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3.6.Phn b cc ngha v tng ng ca cc bn trong vic cung cp hoc h tr ly c cc chng t v thng tin cn thit nhm thng quan lin quan n an ninh
Vn an ninh hng ha/tu bin, gi y l mi quan tm hng u ca mi ngi khi ni n thng mi quc t. V ngy nay hu ht cc nc u yu cu kim tra an ninh nghim ngt nn cc qui tc thng mi quc t cng yu cu c hai bn u phi cung cp tt c nhng thng tin cn thit (thng tin v nhng ngi cm gi hng ha trong qu trnh vn chuyn) lm th tc thng quan xut nhp khu. Cc qui tc cng phn b r rng cc chi ph c lin quan. Trong cc qui tc A2/B2 v A10/B10 ca mi iu khon Incoterm, ngha v ca ngi bn v ngi mua v thng tin cn cung cp cho bn kia hay s h tr ly c thng tin cng c nu r. Cc phin bn INCOTERMS trc y khng yu cu chi tit v mc hp tc nh vy.
3.7.Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b r rng.

Trong trng hp ngi bn phi thu v thanh ton cho vic vn chuyn hng ha n mt im ch nht nh (CIP, CPT, CFR, CIF, DAT, DAP v DDP), c th cc chi ph bc xp hng ha c chuyn sang cho ngi mua thng qua gi c ca hng ha. Tuy nhin, t trc n nay, trong mt s trng hp, ngi mua vn c th phi thanh ton khon ny cho nh ga, tc l chu ph hai ln. INCOTERMS 2010 c gng khc phc tnh trng ny bng cch lm r ai s chu trch nhim thanh ton cc chi ph ga/trm. Tuy nhin, vn phi ch thm mt thi gian na xem liu qui nh ca Incoterms c chm dt c tnh trng ngi mua phi chu ph hai ln nh trc na hay khng.
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3.8.Mua bn hng theo dy chuyn (mua bn hng c xp ln tu hng trn boong tu).
Trong cc hp ng mua bn hng nguyn liu (khc vi hng ch to), thng c trng hp hng ha c bn tip mt vi ln trong qu trnh vn chuyn (tc l bn dy chuyn, hay bn hng trong qu trnh vn chuyn). Trong nhng trng hp nh vy, ngi bn gia dy chuyn khng phi l ngi gi hng i, bi v hng c gi i bi ngi bn u dy chuyn. Do , ngha v ca ngi bn gia dy chuyn l mua hng ha c gi i. B INCOTERMS mi lm r iu ny bng cch cho thm cm t ngha v mua hng ha c gi i nh mt ngha v thay th cho ngha v gi hng. iu ny ph hp vi cc trng hp FAS, FOB, CFR v CIF v v nguyn tc n ch c th c thc hin khi s dng vn n hay mt chng t s hu c tnh cht tng ng.
3.9.Nhng im cn lu khi s dng INCOTERMS 2010

S dng cm t ng gi : t ny c s dng cho cc mc ch khc nhau: ng gi hng ha theo yu cu trong hp ng mua bn. ng gi hng ha sao cho ph hp vi vic vn chuyn. Cc qui tc Incoterms 2010 khng ni n ngha v ca cc bn trong vic
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xp hng vo container v do cc bn lin quan phi thng nht c th v vn ny trong hp ng mua bn. Nu nh Incoterm 2000 phng thc giao hng FOB ngi bn ch chu trch nhim ti lan can tu" (Ship Rail) th thut ng ny c thay th bng trn tu" (On Board The Vessel). Theo , ngi bn s chuyn ri ro ca l hng mnh bn thc s cho ngi mua (buyer) khi hng thc s trn tu ch khng phi "lan can tu nh trc na. Trong Incoterm 2010, cc chi ph khi nhn hng ti cng n nh lnh giao hng (Deliver Order), ph vn n ng bin (Bill Of Lading) v nht l ph nng h container (Terminal Handing Charges) c quy nh r hn so vi Incoterm 2000. Theo , Incoterm 2010 quy nh cc chi ph trn u do ngi bn chu nhng cc doanh nghip Vit Nam cn ghi r trong hp ng ai s chu cc chi ph ny mt cch r rng, nu khng phn thit thi s nghing v cc doanh nghip Vit Nam. Cc thut ng nh Terminal v Place c hiu theo ngha rng hn l cu cng, cng Cc doanh nghip Vit Nam khi xut khu nn chuyn dn t iu kin FOB sang cc iu kin khc nh CIF, CFR v cc iu kin ny s c li cho cc doanh nghip trong vic kim sot l hng nu i tc cha thanh ton hoc khng thanh ton tin th cc doanh nghip ch tn mt t chi ph ch hng v cn hn mt c l hng. iu kin FOB theo Incoterm 2010 cha ng rt nhiu ri ro nh khi giao hng ln tu, mc d ngi bn cn gi cc chng t nhn hng (Bill Of Lading) nhng mt quyn kim sot l hng ca mnh, cc doanh nghip c th mt mt phn hay c l hng v khng th ra lnh cho hng tu ngng giao hng cho ngi mua v ngi bn khng phi ngi thu tu.
4.LA CHN INCOTERMS

Khi hiu Incoterms l g v chng c s dng trong hp ng mua bn nh th no, phn tip theo ta cn bit la chn chng sao cho thch hp nht (Incoterms chia ra lm 4 nhm: E, F, C, D vy khi no ta chn nhm D, khi no ta chn nhm F) ? Thot nhn, dng nh s l ti u nu mi bn k kt hp ng u c gng gii hn ngha v ca mnh cng t cng tt, nh vy, ngi bn s
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c gng thng lng c hp ng theo iu kin EXW, cn ngi mua, ngc li, s mun iu kin DDP. Trong thc t, s vic khng gin n nh vy. Ngi bn hay ngi mua khng d dng c c mt hp ng thun li hn bng cch trt ht trch nhim, chi ph v ri ro sang u i tc ca mnh l chng ta c mt hp ng thun li hn ( ngi bn mun bn EXW, v ngi mua mun mua DDP ) . la chn iu kin thng mi ngi ta cn ch ti cc yu t sau: - Tnh hnh th trng - Gi c - Kh nng thu phng tin vn ti v mua bo him - Kh nng lm th tc thng qua xut nhp khu. - Cc quy nh v hng dn ca nh nc Trong , th v lc ca cc bn mua, bn, tp qun thng mi v loi hng ha l nhng yu t quyt nh cc vn sau: Ngi bn c nn t chi thc hin ngha v b sung no hay khng ?
Ngi bn c sn sng lm g nhiu hn l chun b hng cho ngi mua ngay ti c s ca mnh hay khng ? V th ca ngi mua c cho php h i hi ngi bn nhn cc ngha v m rng hay khng ? Ngi bn c th thc hin cc ngha v b sung c hay khng? V c bit l h c th ra gi c tnh cnh tranh hn khi m rng cc ngha v ca h hay khng? C cn s dng cc iu kin vn ti bin FAS, FOB, CFR, hoc CIF. Khi hng ha c ngi mua d nh bn li trc khi ti ch hay khng ? Ngi bn v ngi mua t khi cn nhc vic la chn iu kin thng mi cho tng giao dch c th .Thng vic la chn c xc nh bi chin lc kinh doanh ca h, vic la chn cc iu kin vn ti bin trong hu ht cc trng hp ph thuc vo loi hng ho v nh bn hng trong qu trnh vn chuyn ca ngi mua .Cn vic la chn bt c iu kin no ca nhm F hay cc iu kin nhm C ph thuc vo kh nng ngi bn v ngi mua, ai s l ngi k kt hp ng vn ti c li nht. nhng nc m ngi bn c kh nng thu phng tin vn ti binc li hoc buc phi s dng ng hng hi quc gia , h thng s dng iu kin CFR/CIF hn. nhng ni m ngi mua c kh nng thu c vn ti d dng
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vi gi r th h kin quyt la chn iu kin FAS/FOB. Vic la chn gia iu kin CFR v CIF ph thuc vo vic sp xp hp ng bo him ca ngi mua v ngi bn v kh nng kim c hp ng bo him c sc cnh tranh nht ca h. Nh trnh by, vic la chn cc iu kin vn ti truyn thng trong hu ht cc trng hp ph thuc vo loi hng ha v nh bn hng trong qu trnh vn chuyn ca ngi mua.Cn vic la chn bt c iu kin no ca nhm F hay cc iu kin nhm C ph thuc vo kh nng ca ngi bn hoc ngi mua, ai s l ngi k c hp ng vn ti c li nht. nhng nc m ngi bn c kh nng thu phng tin vn ti bin c li hoc buc phi s dng ng hng hi quc gia, h thng thch s dng iu kin CFR/CIF hn. nhng ni m ngi mua c kh nng thu c phng tin vn ti d dng vi gi r th h s cng quyt chn iu kin FAS/FOB. Cng theo cch nh vy, vic la chn gia iu kin CFR v CIF ph thuc vo vic thu xp hp ng bo him ca ngi mua v ngi bn v kh nng kim c hp ng bo him c sc cnh tranh nht ca h. V nguyn tc, nhng cn nhc nu trn cng c p dng i vi vic cung cp nguyn ph liu phc v sn xut. Trong cc trng hp , ngi bn thng phi bn theo cc iu kin m rng nh DDU/DDP nng cao tnh cch tranh. Nhng khi nh xut khu nh bn hng cho cc khch hng ln, th nhng ngi mua ny c th thy li hn khi t thu xp vic vn chuyn m bo hng c giao ng hn (just-in-time) vi gi cnh tranh nht.
5.NHNG BIN DNG CA INCOTERMS

Trong thc tin, thng xy ra hin tng cc bn thng t thm mt s t vo Incoterm t c chnh xc hn nhng quy nh ca iu kin . Cn nhn mnh mt iu rng Incoterms khng h c hng dn no v vic thm t ng nh th. Do vy, nu cc bn khng th da vo mt thng l thng mi hnh thnh m gii thch cc t a thm vo th d gp phi kh khn rc ri nghim trng khi khng c c s thng hiu v gii thch thng nht v cc t thm . Incoterms lun nhc nh cc bn v vic qui nh r rng trong hp ng nu mun p dng thm iu khon ngoi qui nh ca Incoterms. Incoterms khng a ra gii p cho cc vn ny, do vy nu hp ng khng nu c mt cch c th v r rng nh ca cc bn th cc bn s d gp phi phin phc v tn km v sau. Mc d Incoterms 2000 khng a ra nhiu bin dng ca Incoterms thng hay c s dng, phn m u ca tt c cc iu kin u nhc nh cc bn v vic cn
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phi c cc iu khon hp ng c th nu mun p dng thm cc iu khon nm ngoi quy nh ca Incoterms . V d: EXW: Ngha v ca ngi bn c thm vo l bc hng ln phng tin tip nhn ca ngi mua. CIF/CIP: Ngi mua cn phi mua bo him thm. DEQ: Ngha v ca ngi bn c thm vo l chu cc chi ph sau khi d hng. Trong thng mi quc t FOB, CFR, CIF l nhng iu kin s dng rng ri nht nhng trong thc t ngi ta cn dng nhng iu kin ny vi cht t thay i: FOB under tackel FOB di cn cu: ngi bn chu mi ri ro v tn tht v hng ha cho n khi cn cu mc hng. FOB stowed or FOB trimmed FOB san xp hng: Ngi chu thm trch nhim xp hng hoc san hng trong khoang, hm tu. Nu hp ng khng qui nh g khc th ri ro, tn tht hng ho chuyn t ngi bn sang ngi mua khi vic xp (hoc san) hng c thc hin xong. FOB shipment to destination FOB ch hng n: ngi bn nhn thm trch nhim thu tu gip ngi mua ch hng n cng quy nh vi ri ro v chi ph v thu tu l ngi mua phi chu. FOB liner term FOB tu ch: tin cc tu ch bao gm chi ph bc, d hng nn ngi bn khng phi tr chi ph bc, d hng. IF, FO CIF free out trong cc vn ti cha c ph d hng, ngi bn khng chu trch nhim v chi ph cho vic d hng ha ln b. CIF, FIO CIF free in and out trong cc vn ti cha c ph xp d hng, ngi bn chu chi ph bc hng ln, cn ph d hng ngi bn phi chu. CIF liner terms CIF theo iu kin tu ch: trong cc ph m ngi bn tr cho hng tu bao gm c chi ph bc d hng.
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CIF, CFS CIF container freight station CIF trm gi hng container: ngi bn hon thnh ngha v giao hng khi gi hng ti CFS. CIF, CY - CIF container yard CIF bi container, ngi bn hon thnh ngha v giao khi gi hng ti CY. CIF + c trong gi hng bao gm c tin hoa hng (commission) cho thng nhn trung gian. CIF +I trong gi hng bao gm c tin li tc (interest) cho vay hoc cho chu tin hng. CIF +s trong gi hng bao gm c chi ph i tin (exchange). CIF +w trong gi hng bao gm c chi ph mua bo him chin tranh (war risks). CIF WA trong gi hng bao gm c chi ph mua bo him theo diu kin WA. CIF under ship`s tackle CIF di cu: theo ri ro v tn tht v hng ha c di chuyn t ngi bn sang ngi mua khi cn cu ca tu mc vo hng. CIF afoat (CIF hng ni) hng ha trn tu ngay t lc hp ng c k kt. CIF landed (CIF d hng ln b) ngi bn phi chu chi ph d hng ln b. Ngoi nhng iu kin ni trn khi bun bn trn trng quc t cn ch n tp qun ca cc a phng c s la chn ph hp. V d: mt khch hng Php c th p dng iu kin CAF (count, assurance, fret) thay cho CIF, mc d hai hnh thc ny l mt. Ngy 13/07/2000 Hip nh Thng Mi Vit M c k kt, ngy 10/12/2001 hip nh c hiu lc, c th pht trin mnh quan h bun bn gia hai nc, chng ta cn chun b k lng mi mt, trong c vic nghin cu cc nh ngha v iu kin ngoi thng ca Hoa K bi trong bun bn quc t ngi M c thi quen s dng iu kin thng mi ca mnh. Nm 1919 c nhng qui dnh v ngoi thng ca M, nm 1941 nhng qui nh ny c u ban lin hip, cc i din phng thng mi M v hi ng quc gia v ngoi thng xt li v dc xp li di dng tuyn tp vi tn gi nhng nh ngha ngoi thng ca M c sa i nm 1941 (the Revised American
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Foreign Trade Desinition , 1941). Theo cho thy, qui nh ca M c nhng khc bit rt ln so vi Incoterms . H thng nhng iu kin ngoi thng ca Hoa K c nhng khc bit rt ln so vi Incoterms, do khi giao dch thng mi vi Hoa K, cn c nhng qui nh ht sc c th v r rng trnh nhm ln v tranh chp. V d: Ngoi vic thng s dng iu kin EXW, M c nhiu iu kin FOB: - (II A) FOB ngi chuyn ch ni a c ch nh ti im khi hnh ni a qui nh. - (II B) FOB : ngi chuyn ch ni a c ch nh ti im khi hnh ni a qui nh cc ph tr ti im xut khu qui nh. - (II C) FOB : ngi chuyn ch ni a c ch nh ti im khi hnh ni a qui nh cc ph tr ti (im qui nh). - (II D) FOB: ngi chuyn ch ni a c ch nh ti im xut khu qui nh. - (II E) FOB FOB tu bin: cng bc hng qui nh. - (II F) FOB: a im ni a qui nh nc nhp khu. Trong mt s trng hp, ngi bn v ngi mua dn chiu ti tp qun vn ti tu ch v tu chuyn. Trong cc trng hp nh vy cn phi phn bit r ngha v cc bn thuc hp ng vn ti vi ngha v ca cc bn thuc hp ng mua bn. Rt tic l khng c bt k nh ngha chnh thc no v cc cm t "iu kin tu ch" v"ph dch chuyn ti bn" (ting Anh "terminal handling charges" THC). Phn chia ph tn theo cc iu kin nh vy c th khc nhau ti cc a im khc nhau v thay i theo thi gian. Cc bn cn phi nu r v vic phn chia cc ph tn trong hp ng mua bn. Ngoi nhng ni dung c bn ca Incoterms, cc bn giao dch thm mt s t ng vo hp ng gii thch r rng c th, t c chnh xc cao cho trch nhim gia cc bn giao dch. Incoterms 2000 thng nht a ra cc bin dng ca Incoterms trnh nhm ln gy rc ri nghim trng. Mt s cm t hay dng trong hp ng thu tu chuyn nh "FOB xp" (ting Anh "FOB stowed"), "FOB san tri" (ting Anh "FOB stowed and strimmed") i khi c s dng trong hp ng mua bn lm r ngha v ca ngi bn phi xp hng v san tri theo iu kin FOB. Mt khi cc t ny c a thm vo cc iu kin ca Incoterms, cc bn cn phi lm r trong hp ng mua bn hng ho l cc
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ngha v c a thm vo ch lin quan ti chi ph hay lin quan c ti chi ph v ri ro. V d cch s dng mt s cm t nh "FOB xp" (ting Anh "FOB stowed" hoc "EXW bc" (ting Anh "EXW loaded") khng th no c c mt s thng hiu v gii thch thng nht ton th gii rng ngha v ca ngi bn khng ch phi chu chi ph cho ti khi hng c bc ln tu hoc phng tin chuyn ch m cn phi chu c ri ro v tn tht ngu nhin v h hi i vi hng ho trong qu trnh bc hng v xp hng. V nhng l do nh vy, cc bn nht thit phi nu r cc iu kin ny ch c ngha rng ngi bn ch c nhim v v chu chi ph v vic bc v xp hng hay cn phi chu ri ro cho n khi hon thnh vic bc xp hng trn thc t.
6.NHNG LU KHI S DNG INCOTERMS

Incoterms ch p dng i vi hp ng ngoi thng m khng p dng cho hp ng ni thng. Incoterms ch p dng cho hp ng mua bn hng ha dng vt cht (hu hnh), khng p dng cho hng ha phi vt cht (v hnh). V tnh lut ca Incoterms:
Cc phin bn Incoterms c gi tr nh nhau. Khi p dng Incoterms, cc bn c th tha thun thm nhng qui nh khc tri vi Incoterms. Incoterms do ICC ban hnh, cc bn tha thun dn chiu trong hp ng nhng khng c ngha mc nhin ICC l trng ti phn x tranh chp. Incoterms l sn phm ca ICC, l qui phm khng mang tnh bt buc , m mang tnh khuyn nh , nn khng mc nhin p dng . Nu mun p dng cn phi tha thun vi i tc v gi r iu vo trong hp ng. Incoterms c sa i, b sung nhiu ln, ln sau han thin hn ln trc, nhng khng ph nh ln trc, nn trong hp ng ngi ta c quyn la chn Incoterms ty theo mun ca mnh v cn phi ghi tht r rng vo trong hp ng, v d : mun s dng Incoterms 2000 th cn phi ghi r hp ng c iu chnh bi Incoterms 2000. Chc nng chnh ca Incoterms l gii thch vic phn chia trch nhim, chi ph v ri ro trong vic giao nhn hng ha gia bn mua v bn bn. Incoterms khng th thay th cho hp ng mua bn quc t, n ch l mt phn ca hp ng mua bn quc t.
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Hn ch s dng cc tp qun, thi quen thng mi hnh thnh t pht trong hot ng mua bn. Trong trng hp chuyn ch hng ha bng container s dng vn ti ng thy, nn la chn iu kin FCA, CPT, CIP thay cho FOB, CFR, CIF. Nn la chn iu kin trong Incoterms sao cho doanh nghip Vit Nam ginh quyn thu tu v mua bo him cho hng ha. Cc vn bn Incoterms u c gi tr nh nhau.Cc bn nn bt u s dng b qui tc mi Incoterms 2010 cng sm cng tt, v nhng qui tc ny phn nh cc qui tc hin i, cp nht, phn nh nhng tin b mi nht trong thng mi quc t. Nhng ln sa i trc li thi v thiu s chnh xc so vi b qui tc mi Incoterms 2010.
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PHN III: KT LUN

Ngy nay cc vn bn ca Incoterms tr thnh cc cng c quan trng gip cho thng nhn cc nc c ngn ng khc nhau, lut l v tp qun bun bn khc nhau, vn ha khc nhau c th nhanh chng tha thun mua bn hng ha, nh thc y hot ng thng mi quc t. iu ny c bit c ngha khi tin trnh ton cu ha v kinh t ang din ra mnh m v mang tnh tt yu khch quan. Vi s ra i ca Incoterms 2010, s to iu kin thun li hn cho hot ng thng mi pht trin gia cc quc gia. Vi tm quan trng , c th ni rng Incoterms l ngn ng ca hot ng thng mi quc t.
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Ti liu tham kho:

Bn Incoterms 2000 Ting Vit Bn Incoterms 2010 Ting Vit Gio trnh Qun tr Ngoi Thng ca GS.TS. on Th Hng Vn & Th.S Kim Ngc t www.lib.hui.edu.vn www.tailieu.vn www.dantri.com.vn vi.wikipedia.org
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Incoterms - Cac Dieu Kien Thuong Mai Quoc Te

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[INCOTERM CC IU KIN THNG MI QUC T] May 30, 2011

DANH SCH NHM 2

L Th Kiu Anh Nguyn Th Qunh Anh Ng Th Kim nh

09073531 09181761 09074511

Cao Th Qunh Hoa L Th Thanh Hng Nguyn Th Phng Lm (NT)

Nguyn Phan Ngc Trm

[INCOTERM CC IU KIN THNG MI QUC T] May 30, 2011

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2.NH NGHA TM TT CC THUT NG CA INCOTERMS 2000 ................................................................................................. 19

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3.INCOTERMS 2010 ........................................................................... 61

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PHN III. KT LUN ................................................................ 75 Ti liu tham kho ....................................................................... 76

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PHN II: NI DUNG

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Th hai, i khi ngi ta hiu sai cc iu kin ny quy nh tt c cc ngha

1.4.2.Incoterms l phng tin quan trng y nhanh tc m phn k kt hp ng ngoi thng

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CER, CIF, CPT, CIP

DAF, DES, DEQ, DDU, DDP

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2.NH NGHA TM TT THUT NG CA INCOTERMS 2000

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Nhm C: Ngi bn tr cc ph vn chuyn, c 4 iu kin CFR, CIF, CPT, CIP.

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2.7.CPT Carriage Paid To: cc ph tr ti ( named place of destination: ni n quy nh)

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