BÀI ĐỌC THÊM

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BI C THM Bn nhm Incoterms: B phn cu thnh c bn

E E

F F C

C

D D

Chi ph Rui ro

NHNG KHC NHAU QUAN TRNG GIA HP NG NI N V HP NG NI I Cn c mt s phn bit r gia cc iu kin "ni n" (iu kin D) v cc iu kin thng mi khc trong vic xc nh im phn nh ti ngi bn thc hin ngha v giao hng ca anh ta. Ch c cc iu kin D (DAF, DES, DEQ, v DDP), ngha v giao hng ca ngi bn mi m rng ti tn ni n. Theo cc iu kin khc, anh ta hon thnh ngha v giao hng ngay ti nc mnh, bng cch t hng di quyn nh ot ca ngi mua ti c s ca mnh (ca ngi bn) (EXW) hoc giao hng cho ngi vn chuyn ni tp kt gi i (FCA, FAS, FOB, CFR, CIF, CPT v CIP). phn bit c s khc nhau c bn gia cc "nhm" iu kin thng mi, cc hp ng mua bn thng c phn loi mt cch tng ng, v d cc iu kin D bin hp ng mua bn thnh hp ng ni n. Nhng hp ng s dng cc iu kin F hoc C c xp vo loi hp ng ni i. iu quan trng cn thy l ngha v t chc v tr tin vn chuyn ca ngi bn t n khng m rng ngha v ca ngi bn ti tn im n. Ngc li, nhng ri ro v mt mt v h hi hng ha s c di chuyn ti im giao hng, v hp ng bo him m ngi bn phi k theo cc iu kin CIF v CIP s l c li cho ngi mua, ngi chu cc ri ro t sau im giao hng. Ngi bn theo iu kin C, c coi nh hon thnh ngha v giao hng, ngay c nu sau im gi hng c chuyn g s xy ra vi hng ha; trong khi vi hon cnh tng t, ngi bn hng theo iu kin D s khng th coi l c gii phng khi ngha v ni trn. Nh vy, nu hng ha b mt hoc bt ng h hng sau khi gi i, nhng trc khi n im ch quy nh, ngi bn theo iu kin D s coi nh cha hon thnh ngha v ca hp ng

v do c th b quy trch nhim vi phm hp ng. Thng thng, anh ta s phi thay th s hng b mt hoc h hi trn hoc np mt khon bi thng theo tha thun. V mt ny, mi quan h gia iu kin thng mi v cc iu kin khc trong hp ng mua bn l rt quan trng bi v ri ro thuc v ngi bn s c loi tr hoc t ra l thay i bi cc iu khon gi l min trch hoc bt kh khng trong hp ng mua bn. S khc bit c bn trong cc iu kin C v D tr nn cn thit khi hng ha b h hi trn ng vn chuyn. Vi iu kin C, ngi bn hon thnh ngha v giao hng ca mnh, trong khi theo iu kin D ngi bn c th b quy trch nhim vi phm hp ng. Kt lun l cc bn phi lun lun tn trng s khc nhau c bn gia cc iu kin C v D v ng bn theo iu kin D phi xem xt nhu cu t bo v i vi cc ri ro v vi phm hoc khng thc hin hp ng bng vic quy nh y cc iu khon v bt kh khng hoc cc iu khon min trch trong hp ng mua bn.

VIT TT: CC IU KIN E, F, C, D Bn cht khc nhau ca cc iu kin thng mi c lm r bng phng php phn nhm cc iu kin vo bn nhm, s dng ch ci u tin lm k hiu cho nhm cc iu kin tng ng. Nhm mt ch c duy nht mt iu kin, gi l EXW. Nhng ba nhm khc c 3 iu kin F (FCA, FAS v FOB), bn iu kin nhm C (CFR, CIF, CPT v CIP) v nm iu kin nhm D (DAS, DES, DEQ, DDU v DDP). Ch ci F c ngha l ngi bn phi giao hng cho ngi vn chuyn c ch nh. Min mi ri ro v chi ph cho ngi mua. Ch ci C c ngha l ngi bn phi chu nhng Chi ph nht nh thm ch phi chu c ri ro, mt mt hay h hi i vi hng ha ngay c sau khi hng n im phn nh. Ch ci D ngha l hng ha phi n c im ch quy nh.

Vic phn nhm v xc nh cc iu kin thng mi khc nhau phi lm cho cc thng nhn hiu c cc ngha khc nhau ca chng v hng dn h la chn phng n ph hp nht.

IU KIN EXW: T HNG HO DI QUYN NH OT CA NGI MUA EXW nu ln ngha v ti thiu ca ngi bn, anh ta ch phi t hng ha di quyn nh ot ca ngi mua. Mc d theo bn thn hp ng hoc theo tnh hung bn ngoi m ngi mua c nh xut hng nhng quyt nh vn hon ton thuc v ngi bn. Theo iu kin thng mi ny, khng bn no c ngha v lin quan n vic xut khu. Tuy nhin, theo iu khon B2, ngi mua phi thc hin ton b cc th tc xut v nhp khu v nh quy nh trong iu A2, ngi bn c th lm gip cc th tc ny. Ngi mua phi hon li tt c cc chi ph v l ph do ngi bn ng trc khi lm h. (B6) Khng bn no c ngha v vi bn no v hp ng vn chuyn v bo him. Tuy nhin, nu ngi mua mun ly hng ra khi a im ca ngi bn, v li ch ca chnh mnh, anh ta s phi thu vn chuyn v mua bo him.

CAC IEU KIEN F VA C: CAC IEU KIEN LIEN QUAN TI VAN TAI IEU KIEN: NGI BAN KHONG TRA CC VAN TAI CHNH ieu kien F va van tai chang trc Theo ieu kien F ngi ban phai to chc toan bo khau van tai, ngi mua co trach nhiem thue va tra tien chang van tai chnh. Phan 3 cua ieu kien F khong e cap en van tai chang trc v khong can phai giai thch lam the nao ngi ban en c iem thoa thuan giao hang cho ngi van tai. FCA va giao hang tai ni tap ket e van tai. Nh a lu y, FCA la ieu kien F c ban, co the ap dung vi bat c phng thc van tai nao va phai c ap dung moi khi viec giao hang cho ngi van tai khong ket thuc doc man tau hoac qua lan can tau. Trong hai trng hp cuoi, cac ieu kien FAS va FOB se c s dung thay cho FCA. Cac ieu kien xac nh viec giao hang cho ngi van tai la khac nhau tuy thuoc vao phng thc van tai va tnh chat cua hang hoa. Thc tien moi nc co khac nhau. Do ngi mua phai thu xep viec van tai, nen ieu can thiet la anh ta phai hng dan chnh xac cho ngi ban cach thc giao hang cho ngi van tai. Anh ta cung phai am bao rang a iem nay c neu chnh xac trong hp ong mua ban. ieu nay khong phai luc nao cung thc hien c vao thi iem ky ket hp ong mua ban v a iem nay co the c xac nh sau o. Trong trng hp nay, ieu quan trong la khi an nh gia, ngi ban phai xem xet cac kha nang la chon khac nhau ma ngi mua co the can c vao o e yeu cau ngi ban giao hang. Tat nhien, ngi ban phai biet cach ong goi hang, co the ong trong cong ten n hoac gi en mot ga hang hoa gan cho anh ta hoac mot ni nao khac. Boc hang ca khoi hoac gom hang. Khoi lng hang hoa se quyet nh lieu chung co phu hp vi viec boc hang ca khoi (cha tron ven trong mot toa tau hoac mot cong ten n) hoac chung phai c giao cho ngi van tai theo tng phan, thng la tai ga cua anh ta. Trong van tai bang cong ten n, co s khac biet quan trong gia boc hang ca khoi (FCL) va gom hang (LCL). Trong thc te, ngi ban thng ky hp ong van tai. Mac du moi ieu kien F eu quy nh ngha vu ky hp ong van tai la ngha vu cua ngi mua, nhng trong thc te, ngi ban thng lam viec nay khi s la chon la t quan trong oi vi ngi mua. Viec nay thng hay xay ra khi ch co mot s la chon duy nhat do a iem hoac tnh chat cua hang hoa hoac khi cc ph la nh nhau oi vi cac phng thc van chuyen.

Trong trng hp co mot tuyen tau ch hoat ong thng xuyen t nc ngi ban th ngi ban thng ky hp ong van tai theo ieu kien FOB. Thc tien nay c goi la "dch vu bo sung FOB". Trong nhieu trng hp, thc tien nay t c ap dung so vi van tai ng bo; that vay, cach nay co the khac tuy theo ngi giao nhan va ngi van tai. Tuy nhien, ngi ban thng ky hp ong van tai ng bo v ngi mua se hoan lai cac ph ton. Theo thc tien thng mai gan ay, kho co the quy nh ngha vu cua cac ben trong mot van ban phap ly. Nhng mac du xuat phat t quan iem phap luat thuan tuy, ngi ban khong lien quan g en hp ong van tai chnh, nhng ngha vu cua anh ta theo tap quan thng mai c ch ra muc A3. Neu co mot thong le nh the, ngi ban se ky hp ong van tai theo cac ieu kien thong thng vi rui ro va chi ph cua ngi mua. Khi ngi ban t choi hoac ngi mua muon ky hp ong van tai Ngi ban co the t choi khong ky hp ong van tai va phai thong bao cho ngi mua biet. Ngi mua co the yeu cau ngi ban lam giup hoac thong bao cho ngi ban biet y nh muon ky hp ong van tai cua mnh. ieu quan trong la ngi mua thong bao cho ngi ban biet y nh cua mnh, v du neu anh ta co quan he ac biet nao o vi mot ngi van tai th anh ta can thc hien quyen cua mnh theo ieu khoan B3 e thu xep hp ong van tai. Neu khong co phng tien van tai, rui ro ngi mua chu. Mac du ngi ban theo ieu kien F c yeu cau, hoac co y nh ky hp ong van tai theo hp ong thng mai, nhng ngi mua luon luon chu rui ro ve cac tnh huong khong lng trc c neu cac phng tien van tai khong san co. Phan chia chi ph boc hang theo FOB Khi hang hoa c giao theo phng thc cong ten n hoac gom hang tai ga van chuyen th viec phan chia chi ph t khi co van e ac biet. Tuy nhien, tnh hnh se hoan toan khac khi, theo ieu kien FOB, hang c giao theo kieu truyen thong qua lan can tau. Neu lan can tau c dung e phan nh chi ph boc hang, th se can phai tnh chi ph thue lao ong, thue can cau, v...v, vi so gi cong lao ong va thi gian a mat trc va sau khi qua lan can tau. Tuy nhien, ieu nay thng khong xay ra trong thc tien. Thay vao o, tap quan cua cang se quyet nh viec phan chia chi ph theo FOB gia ngi ban va ngi mua. Neu ca hai eu biet ve ieu nay th khong phat sinh kho khan g ca. Nhng thng th ngi mua khong biet ve tap quan cua cang nc ngi ban va ch sau o mi thc s phat hien ra nhng tap quan nay la bat li cho anh ta.

V ly do o, ieu quan trong la ngi mua FOB phai xem xet van e nay khi am phan hp ong mua ban va gia ca hang hoa. Ngi ban lam thong quan xuat khau theo FAS Incoterms 1990, cung nh cac Incoterms trc o, quy nh ngi mua co y nh thong quan xuat khau v giao hang doc man tau c coi la giao hang trong nc ngi ban (lan can tau tao thanh mot ranh gii hai quan tng tng). Tuy nhien, ieu nay khong anh hng ti thc tien thng mai, cac thc tien nay yeu cau ben c tru trong nc phai lam thu tuc thong quan (ngoai tr EXW, quy nh toi thieu ngha vu cho ngi ban). Do vay, FAS c thay oi trong Incoterms 2000, theo o ngi ban co ngha vu thong quan xuat khau. Ngc lai, ngha vu thong quan nhap khau theo ieu kien DEQ cung thay oi trong Incoterms 2000, ngha vu nay c quy nh cho ngi mua (xem trang 159)

CC IU KIN C: NGI BN TR TIN CHNG VN TI CHNH Hai nhm iu kin C C hai nhm iu kin C. Mt nhm ch c p dng khi hng vn chuyn theo ng bin (CFR v CIF). Nhm cn li (CPT v CIP) c th c s dng cho bt k phng thc vn ti no, k c ng bin v vn ti a phng thc. Ch s dng CFR hoc CIF cho vn ti ng bin i khi cc bn khng nhn thc c s khc bit quan trng nh nu phn trc, v s dng CFR v CIF cho c cc phng thc vn ti khc ngoi vn ti ng bin. Khi , ngi bn t mnh vo v tr phin phc khng th hon thnh c ngha v c bn ca mnh l xut trnh vn n hoc giy gi hng ng bin hoc mt chng t tng t nh iu khon A8 ca CFR hoc CIF i hi. Tuy nhin, cn lu rng nu ngi mua c nh bn hng ang trn ng vn chuyn, anh ta c th khng thc hin c v nhn c chng t vn ti khng hp l. Trong trng hp ny anh ta c th hu hp ng v ngi bn vi phm hp ng - khng cung cp chng t hp l. ng thi khi th trng hng ha sp xung sau khi k kt hp ng mua bn, trong nhng trng hp nht nh, ngi mua c th vin c vi phm ny ca ngi bn hu hp ng mua bn, trnh s thua thit trn th trng. S dng sai CFR/CIF

iu kin C khng tng ng vi iu kin D iu kin C c th lm pht sinh mt s kh khn v ch c ni n c nhc ti sau iu kin tng ng: v d, trong hp ng mua bn gia ngi mua New York v ngi bn Lonon, ch c New York c nhc ti sau iu kin C v khng ni g c ti vic gi hng t Lonon. R rng l s gy ra s hiu nhm l hng phi c giao ti New York v ngi bn coi nh cha hon thnh ngha v ca mnh cho n khi hng thc s c giao tai ni n. Do vy, khng him hp ng ghi v d nh, "hng giao ti New York khng mun hn..." (ghi r ngy thng c th). Nhng li ch thch trn chng t l cc bn trong hp ng khng hiu bn cht c bn ca iu kin C v theo iu kin ny ngi bn hon thnh ngha v ca mnh khi gi hng i t nc mnh. S d c s nhm ln ny l v ngi bn thu xp v tr tin cho chng vn ti chnh ti ch. Tuy nhin, ngha v thanh ton ny ch l phn b sung i vi ngha v c bn l gi hng t a im ca ngi bn. Hai im phn nh theo iu kin C V iu kin C phi quy nh r phm vi ngha v ca ngi bn trong vic thu xp v tr tin cho chng vn ti chnh - bao gm c bo him theo iu kin CIF v CIP - nn vic ch r l ng nhin. ng thi, iu kin C cng c ngha l ngi bn hon thnh ngha v ca mnh khi gi hng i t nc mnh v ngi mua phi coi y l hnh vi giao hng. (A4 v B4 tng ng) Nh vy, theo iu kin C, s khng ch c mt im phn nh duy nht nh trong iu kin F im gi hng - m s c hai im phn nh, mt trng vi im gi hng i nh trong iu kin F, mt ch r im m ti ngi bn phi tr cc vn ti v chi ph bo him. Cc thng nhn s d dng hiu bn cht c bn ca iu kin C nu c hai im phn nh ny c nu r. Tuy nhin, iu ny khng phi lc no cng lm c v ngi bn vo thi im k kt hp ng mua bn thng mun c mt s t do nht nh trong vic xc nh im giao hng. V d, mt ngi bn Stockholm bn hng theo iu kin CFR hoc CIF cho ngi mua New York, c th mun tr hon vic xc nh gi hng bng ng thu trc tip t Stockholm hay gi hng bng ng b n Gothenburg hoc thm ch Rotterdam ri vn chuyn bng ng bin ti New York. Khng ghi xc nh ngy n theo iu kin C

Nu hp ng mua bn dn chiu ti iu kin C nhng ng thi li khng ch ra ngy n ch ca hng ha, hp ng s tr nn m h. Ngi ta s khng bit l liu cc bn trong hp ng c nh coi l ngi bn vi phm hp ng nu hng khng thc s n ch vo ngy quy nh khng hay tnh cht c bn ca iu kin C s c u tin p dng thay cho cch gii thch trn. Trong trng sau, ngi bn c ngha v gii hn vic gi hng sao cho hng n ch ng ngy quy nh, tr phi c s c xy ra sau khi gi - trong trng hp ny, theo iu kin C, ri ro s do ngi mua chu. Ngha v ca ngi bn k hp ng bo him theo iu kin CIF v CIP Trong cc Incoterms iu kin C tn ti di hai dng: CFR v CPT khng p t ngha v mua bo him cho ngi bn, v CIF, CIP theo iu khon A3b, ngi bn phi mua v tr ph bo him. Cc vn khc, CFR v CPT tng ng vi CIF v CIP. Chi ph bo him ph thuc vo phng thc vn ti d kin. Theo CFR v CPT, ngi bn khng c ngha v mua bo him, ngi mua phi nhn thc c s lin quan gia ph bo him v phng thc vn ti d kin. Nu hng ha chu nhng rui ro ln trn ng vn chuyn (v d hng trn boong hoc trn cc con tu c) th ph bo him s cao hn - nu c mua bo him cho cc ri ro trn. Nguyn tc bo him ti thiu ca CIF v CIP Ngha v ca ngi bn phi k hp ng v tr ph bo him cho hng ha theo iu khon A3b CIF v CIP l da theo nguyn tc "bo him ti thiu" nh quy nh trong "Institude Cargo Clauses" do Hip hi cc nh bo him London son tho. Nhng bo him ti thiu cng c th theo bt c iu khon tng t khc. Tuy nhin, trong thc t, "bo him mi ri ro" (iu khon A) c a chung hn bo him hn ch (cc iu khon B v C) v bo him ti thiu ch ph hp khi ri ro mt mt hoc h hng hng trn ng vn chuyn t nhiu gii hn cc tai nn nh hng ti c phng tin vn ti v hng ha, v d nh thit hi m va, mc cn v ha hon . Trong nhng trng hp ny, thm ch ngay c bo him ti thiu cng c th bo him ngi mua khi ri ro v tr cho ch t mt khon bi thng cc chi ph anh ta b ra cu tu v cu hng, theo nh cc quy nh v tn tht chung (Quy tc York/ Antwerp 1994). S khng ph hp ca bo him ti thiu i vi hng thnh phm Bo him ti thiu l khng ph hp vi hng thnh phm (nht l hng c gi tr ln) do cc ri ro v mt cp, b cp, h hng trong khi mang i mang li hoc do trng nom khng cn thn. Do vy, thng phi k cc bo him m rng i vi cc ri ro ny (nn dng iu khon A ca Hip hi). Ngi mua hng thnh phm phi quy nh trong hp ng mua bn l bo him theo CIF hoc CIP c m rng nh nu. Nu anh ta b qua iu ny th ngi bn coi nh s hon thnh ngha v bng cch cung cp bo him ti thiu (iu khon C). Ngi mua cng c th mun mua bo him b sung khng c trong iu khon A nh bo him chin tranh, bo ng, cc bin c dn s, bi cng, hoc cc ri lon khc v trt t x hi. Thng thng ngi mua phi quy nh c th cho ngi bn. Hoc ngi mua c th t mua

bo him ph hp cho mnh. Ngi mua c th mua theo hp ng k theo tng v vic hoc theo hp ng chung vi ngi bo him. Vn xem xt vic tn trng nguyn tc v bo him ti thiu c ng hay khng l ch gy nhiu tranh ci. Mc d c th coi bo him m rng (iu khon A) lm "im xut pht" v tr dn trong cc trng hp m hp ng mua bn hng th ch lin quan ti nhng tai nn nghim trng, nhng cui cng ngi ta vn gi "nguyn tc ti thiu" nh trc. Nguyn tc ny c th to ra mt ci by tai hi i vi nhng ngi mua khng tnh to. Phng trnh gian ln theo CFR v CPT S liu thng k cho thy gian ln trong cc iu kin CFR v CPT xy ra thng xuyn hn trong cc iu kin khc, ch yu l v ngi mua thng khng khng ch mt cch y phng thc v loi phng tin s dng. Do vy, ngi mua theo CFR v CPT, cn c cc quy nh c th trong hp ng mua bn hn ch la chn ca ngi bn trong vic thu phng tin vn ti tu anh ta (v d ngi mua c th lu n mt tuyn ng bin c th hoc ch nh mt hng vn ti nht nh). Lm th no nhn c tin thanh ton trc khi giao hng Ngi bn khng chc v kh nng cng nh thin ch ca ngi mua trong vic tr tin hng th c th thc hin cc bin php ngn cn vic giao hng cho n khi c thanh ton. C hai cch: (1) ch th cho ngi vn ti, ngi giao nhn hoc ngn hng ngn cn ngi mua nhn hng trc khi thanh ton tin hng; (2) Ch th cho ngi vn ti hoc ngi giao nhn i ngi mua phi tr tin mt khi nhn hng (ch th COD), v bo cho ngn hng khng giao bn gc vn n cho n khi ngi mua thanh ton. C l tt nht l dng bin php nh thu km chng t thng qua h thng ngn hng quc t. Thanh ton bng tn dng chng t khng hy ngang Thanh ton c th c thu xp thng qua vic yu cu ngi mua mt tn dng chng t khng hy ngang (cn gi l th tn dng, L/C), cho ngi bn hng. Phng thc ny cho ngi bn mt thun li na l nhn thanh ton sm hn, ngay sau khi hng ri nc anh ta. Khi anh ta s trnh c vic ngi mua khng nhn hng. L ngi hng li trong th tn dng, ngi bn s c thanh ton nu anh ta xut trnh cc chng t quy nh hon ton ph hp vi i hi ca L/C cho ngn hng trong mt thi hn cho php. Ngn hng thanh ton theo tn dng th cng c th c yu cu xc nhn thm vo cam kt khng hy ngang ca ngn hng m tn dng (gi l ngn hng m tn dng hay l ngn hng pht hnh tn dng). Trong trng hp ny, ngi bn c ha thanh ton khng ch t ngn hng m tn dng m cn t c ngn hng xc nhn. Tn dng chng t thng c dng vi cc iu kin C, v trong nhng trng hp ny chng hon ton nht qun vi tnh cht c bn ca cc iu kin . l v ngi bn hon thnh ngha v giao hng ca mnh khi gi hng i t nc anh ta v ch phi cung cp nhng chng t nh quy nh trong tn dng th v qua ngn hng thanh ton cng ngi mua u chc chn rng ngi bn hon thnh ngha v giao hng. Tuy nhin, ngi mua phi bit rng vi tn dng th, cc ngn hng: Khng lin quan g n hp ng mua bn hoc hp ng vn ti. Gii hn hp ng ca mnh hp ng tn dng.

Khng cam kt kim tra xem hng ha thc t c ph hp vi m t trong hp ng hay khng. Ch kim tra tnh "b mt" ca chng t. Khng bo m bt k trch nhim g v kh nng thanh ton v uy tn ca cc bn pht hnh chng t.

Do vy, tn dng chng t khng phi l bin php an ton tuyt i vi ngi mua. Kt lun rt ra t cc on trn l: vi cc iu kin C Khng nn s dng CFR v CIF cho cc phng thc vn ti khc, khng phi l vn ti bin. Ngi mua lun lun phi xem xt nhu cu hn ch s la chn ca ngi bn trong vic thu phng tin vn ti v phi yu cu ngi bn mua thm bo him. Trong bt c trng hp no cng khng c n nh thi gian hng n cng vi vic hng n ch: ch n nh cng vi vic gi hng i. Nu ngi mua mun buc ngi bn c trch nhim i vi vic hng n ch vo mt thi gian c th th phi s dng iu kin D thay cho iu kin C.

IU KIN D: IU KIN NI N Cc yu t quyt nh vic p dng iu kin D: Khi la chn cc iu kin D khc nhau, cn xem xt 3 yu t sau: phng thc vn ti. s phn chia chi ph v ri ro lin quan n vic d hng ti cng n; v s phn chia trch nhim lm th tc thng quan hng nhp khu.

Khuynh hng thin v iu kin ny Ngi bn hng, c sn phm phi cnh tranh nc n v phi m rng ngha v i vi ngi mua bng cc iu kin bo hnh, thng cm thy khng hp l khi hn ch ngha v ca mnh theo hp ng mua bn hon thnh hp ng ti mt im trc im ch cui cng. V d, mt nh sn xut t ni "Mc d ti khng phi chu ri ro v nhng h hng ca t theo hp ng FOB nhng ti khng hi lng cht no khi thy chng b h hi khi nhi nht chng vo mt khoang cha hng ca mt con tu hon ton khng ph hp". Ngi bn cn phi lp k hoch v kim sot hnh trnh vn ti Cc vn pht sinh trong thc tin lin quan n vic thu phng tin vn ti, thng lm cho cc iu kin, m theo , ngi bn hon thnh ngha v ca mnh khi giao hng cho ngi vn ti, tr nn khng ph hp v km kinh t. Mt ngi xut khu hng ha c lung hng thng xuyn i cc ni khc nhau thng thy l vic t chc vn ti (cn gi l k hoch ha vn chuyn) i hi anh ta phi gim st ton b qa trnh vn ti cng nh vic n ch. Thm vo , ngi bn thng v th li hn so vi ngi mua trong vic m phn v t l cc ph vn ti. DES v DEQ i vi vn ti bin

Cc iu kin DES v DEQ t lu c p dng i vi vn ti bng ng bin. iu kin DES c ngha l ngi mua phi d hng khi tu trong khi DEQ quy nh ngi bn phi d hng ln cu cng. Nu hng ha c vn chuyn theo tuyn tu ch th chi ph d hng thng c tnh vo cc ph vn ti, trong trng hp ny iu kin DES l khng thch hp. Mt khc, nu hng ha c tr trn tu do ngi bn thu th s phn bit gia DES v DEQ tr nn c bit quan trng. DES v iu khon min ph d trong hp ng thu tu Nu hp ng mua bn c k theo iu kin DES, ngi bn thu tu theo iu kin min cho ch tu ngha v d hng. Nh vy, hp ng thu tu s c k gia ngi bn v ch tu theo iu khon "Free out", t "free" ngha l vic d hng khng c a vo hp ng thu tu. Trong trng hp ny hp ng thu tu c th quy nh r l vic bc hng cng min cho ch tu. Nu nh vy th chi ph bc hng do ngi bn chu v vic bc hng v chuyn hng n ch quy nh theo iu kin ni n l ngha v ca anh ta. iu kin ca hp ng thu tu trong trng hp ny s ghi r l "min bc v d" (FIO). iu khon FIO trong hp ng thu tu v hp ng mua bn C mt s bin th ca FIO c p dng khi c s phn bit r hn: v d, "Free in and out stowed and trimmed" (FIOST) v cc iu khon tng t trong hp ng thu tu. Cc iu khon ny v cc iu khon tng t cng c th xut hin trong hp ng mua bn. Nhng mt hp ng mua bn k theo iu kin ni n ch phi cp n trch nhim v chi ph d hng v khng cn thit phi quy nh nhng chi ph m hin nhin ngi bn phi chu trc khi hng n im ch quy nh. Tuy nhin, iu khon FIOST i khi c dng trong hp ng mua bn theo FOB khi ngha v ca ngi bn gii hn vic giao hng ln tu ti cng bc hng. Nhng iu kin ny ca hp ng thu tu khng ph hp vi hp ng mua bn v ngi bn FOB khng lin quan g n vic d hng ti cng n. Nu ngi bn ng thc hin thm mt s cng vic ngoi vic a hng qua lan can tu th iu khon hu quan trong hp ng mua bn quy nh r ngi bn phi lm g cng vi vic bc hng ln tu, s l: "FOB xp hng v san hng". Ngi mua cn phi bit thi gian tu n Theo iu kin DES v DEQ, ngi mua cn phi bit thi gian tu n tu khng b gi li ti cng d ch d hng. Cng cn thit phi d hng ti cu cng cng nhanh cng tt sau khi hng c d. Mt thc tin ph bin l ngi bn trong hp ng mua bn thng bo cho ngi mua thi gian d tnh tu n (ETA), v cng yu cu ngi mua d hng ra khi tu v chuyn hng khi cu cng trong mt thi gian theo quy nh. Pht bc d chm v thng bc d nhanh Nu ngi mua khng d hng khi tu v chuyn hng ra khi cu cng, anh ta c th phi hon li cho ngi bn chi ph pht sinh do vic bc d chm gi l "pht bc d chm". Nu khng, ngi mua phi tr cho c quan chc trch ti cng hoc x nghip lm hng mt khon ph lu kho. thc y ngi mua d hng, ngi bn c th dnh cho ngi mua mt khon thng do rt ngn c thi gian. Cc iu khon tng t cng xut hin trong hp ng thu tu c li cho ngi bn vi t cch l ngi thu tu (cn gi l tin thng bc d nhanh). Tin pht do bc d chm cn phi c tr cho ngi ch hoc ngi thu cng ten n do cc cng ten n khng c d i trong thi gian tho thun v khng sn sng ti s dng.

S tng thch cn thit gia hp ng thu tu v hp ng mua bn iu quan trng l phi bo m s tng thch gia cc iu khon trong hp ng mua bn v hp ng thu tu v vn pht bc d chm v thng bc d nhanh. Cc iu khon lin quan n tu sn sng cho vic bc d hng (gi l thi gian bc d) v cc iu khon lin quan n thng pht thng rt phc tp v mt s trng hp cn phi ko di thi gian - v d nh trng hp tai nn do ngi vn chuyn hoc cc bin c ngoi kh nng kim sot ca cc bn nh xo ng v lao ng, ch th ca chnh ph hoc iu kin thi tit xu. V nhng l do ny, cn phi c s nht qun gia cc iu khon trong hp ng thu tu v hp ng mua bn. DAF, DDU v DDP- i vi mi phng thc vn ti Cc iu kin D khc (DAF, DDU, DDP) c th c p dng vi bt k phng thc vn ti no. Tuy nhin, trong thc tin DAF ch yu c p dng cho vn ti ng st, n c ngha l ngha v ca ngi bn ko di n tn bin gii ca nc c nhc n sau iu kin DAF. Thng thng l bin gii nc ngi mua nhng cng c th l bin gii mt nc th ba m hng ha qa cnh. Trnh iu kin "giao ti bin gii" Cc iu khon "giao ti bin gii" trn thc t thng dng hn DAF. Tuy nhin, khng nn s dng cc iu khon ny v d pht sinh hiu lm lin quan ti gii hn v trch nhim ca ngi mua. R rng l ngi mua phi chu chi ph cho ti im tha thun nhng khng r l im ny c im thng quan khng hay l im giao hng thc t. Nu l im giao hng thc t th ngi bn c trch nhim vi bt c vn g xy ra cho hng ha t thi im gi i cho ti im tho thun. Nh lu khi gii thch iu kin C, thc t ngi bn cam kt tr cc chi ph khng c ngha l anh ta chu cc ri ro vn ti. V l do ny, nn trnh cc iu kin ch s dng cm t s dng "free" hay "franco". Thay vo , nn s dng iu kin "ni n" nu c nh ngi bn chu ri ro cng nh chi ph v mt mt, h hng ca hng ha hay do hng khng n c im giao. Nu khng c nh trn th nn dng mt iu kin C, v d nh CPT hoc CIF thay cho iu kin DAF. Chng t vn ti ng st lin vn theo DAF Trong giao thng ng st, im n thc t ca hng ha i vi ngi mua him khi chnh xc l bin gii ca nc ngi mua. Ngi bn thng nhn c giy gi hng ng st t c quan ng st, bao gm ton b chng ng ti tn im ch v h tr ngi mua lm cc th tc cn thit thng quan v qa cnh hng ha qua nc th ba trc khi n ch. Ngi bn trong trng hp ny c th thc hin cc dch v b sung vi ri ro v chi ph ca ngi mua ging nh iu kin FCA v FOB (xem phn bnh lun v FCA v FOB trn). Khi nu c vn g xy ra vi hng ha sau khi hng n ch quy nh sau DAF, th s l ri ro v chi ph m ngi mua phi chu. Ngc li, nu c vn lin quan n vic cn tr hoc tr hon hng n ni quy nh th ngi bn phi chu ri ro v chi ph. Ngi giao nhn gom hng vn chuyn bng ng st Thng thng hng ri c giao cho ngi giao nhn anh ta gom hng gi theo ng st. Trong nhng trng hp ny, ngi giao nhn s tp hp hng thnh cc n v chuyn ch nguyn toa v k hp ng vi hng ng st theo cc iu kin khc vi nhng iu kin m ngi bn hoc ngi mua m phn vi hng ng st i vi cc iu kin hng l. Ngi

giao nhn c biu ph ring ca mnh v h s tnh ngi mua v ngi bn tr mt cch tng ng. DAF - im phn chia ri ro cng nh l im phn nh cc ph im c nhc n sau DAF, nh bnh lun trc , s c coi l im phn nh phn chia chi ph lin quan n vn ti trc im ny cho ngi bn v sau im ny cho ngi mua. Trong hu ht cc trng hp, hng khng c chuyn t toa ny sang toa khc ti im ch nh sau DAF. Tuy nhin nu c vn g xy ra vi hng ha hoc nu giao thng b gin on th im c nhc n sau DAF s l im phn chia ri ro gia ngi mua v ngi bn. V nguyn tc, ngi bn v ngi mua trong hp ng k theo iu kin DAF khng quan tm g hn ngoi s phn chia chi ph. Do vy, vn tranh ci l ch c nn gi DAF trong Incoterms 2000 hay khng. Nh lu trn, cc iu kin CPT v CIP kh y nu ch quan tm n vn phn chia chi ph gia cc bn. Nhng do DAF vn c s dng mt s khu vc nn ngi ta vn quyt nh gi iu kin ny li. EXW, DDU v DDP khng nu r vic bc hng v d hng Khi hng ha cn c tp hp v chuyn ti ch, s pht sinh kh khn trong vic xc nh chnh xc ngi bn v ngi mua phi lm g v cng nh phn chia chi ph bc v xp nh th no gia ngi bn v ngi mua. Liu y cha khi hng n trn phng tin do ngi bn cung cp? Hoc ngi bn c phi chu ri ro v chi ph d chng ra khi phng tin vn ti khng? Nu nh vy th ngi mua c bt ngi bn phi chu cc chi ph do nhn vin ca anh ta thc hin khi nhn hng ti kho ca ngi bn khng? V ngi bn c phi bc hng ln phng tin ca ngi mua tin ca ngi mua ti kho ca ngi mua? Cu tr li cho cc cu hi trn thng theo tp qun thng mi hoc theo nhng ln giao dch trc ca cc bn. Do phn ln cc nc, ngi bn thng bc hng ln phng tin vn ti ca ngi mua trong khi ngi mua thng d hng khi phng tin vn ti ca ngi bn khi n n tn xng ca anh ta hoc mt ni no do ngi mua ch nh, c th xy ra tranh ci l liu y c phi l quy tc chung trong Incoterms 2000 khng? Tuy nhin thc tin v vic ngi bn xp hng ln phng tin vn ti ca ngi mua khng c coi l c s chc chn hiu nh vy. Thng quan nhp khu theo iu kin D Nh bnh lun v FAS, thnh mt tp qun chung l bn c tr trong nc s lm th tc thng quan xut khu v nhp khu. Do vy, trong Incoterms 2000, khng ch FAS m c DEQ u thay i sao cho theo DEQ ngi mua phi lm th tc thng quan nhp khu cho hng ha v phi tr thu VAT v cc loi thu v chi ph khc nh vo hng nhp khu. Do vy, ch DDP quy nh cc ngha v trn cho ngi bn. Ngi bn phi trnh iu kin DDP nu thy c kh khn Nu thy c kh nng pht sinh nhng kh khn trong vic nhp khu hng ha vo nc ngi mua, ngi bn cn trnh s dng DDP. Thm ch nu khng d tnh c cc kh khn th cc bn cng t nh gi nhng ri ro tim n nc mnh. Do vy, tt hn ht l ngi bn lo thng quan xut khu cho hng v ngi

mua chu trch nhim lm th tc nhp khu v chu bt k ph tn cng nh ri ro no lin quan n vn ny. Cng c th c cc ch nh lut php, c p dng i vi thu VAT v cc khon ph tng t, quy nh bn c tr ti nc c lin quan phi chi tr. Mt bn nc ngoi phi chi tr cc khon ph ny s khng c hng cc u i nh bn c tr ti nc xut khu hoc nhp khu. Ngoi ra, nu bn phi c tr tr cc chi ph trn th s pht sinh kh khn trong vic tr i cc khon ny trong cc t khai gi tr gia tng np cho cc c quan chc nng. Chn DDP loi tr thu thng quan v cc loi thu khc. Ngi bn hoc ngi giao nhn sn sng thng quan hng nhp khu nhng khng tr thu, VAT v cc chi ph chnh thc c lin quan n vic ny. Nu nh vy, DDP c th vn c s dng nhng km thm "tr thu quan, VAT v cc loi thu thu nhp khc". DDP vi cc loi tr ny s khng tng ng vi DDU v ngha v thng quan nhp khu vn ri vo ngi bn DDP. Nu c th s dng DDU, th ghi thm rng mt s chi ph lin quan n nhp khu s do ngi bn chu. DDU v nhng kh khn trong vic a hng n c ch cui Vic s dng DDU c th gy ra nhng kh khn trm trng khi hng phi thng quan ti mt im sm hn im ch nh trc. Nu nh vy, hng c th s khng n c im ch trc nu khng b gi li ca khu do li ca ngi mua khng thc hin cc th tc theo yu cu ca chnh quyn hoc v cc l do khc. Bi l theo DDU, nhim v ca ngi mua l thng quan hng nhp khu, chu mi chi ph v ri ro. y c th l iu kh chu cho ngi bn c qa trnh vn chuyn hng ha b gin on m vn phi chu trch nhim giao hng n im ch cui cng theo tho thun. Do vy, ngi bn nn thn trng v trnh iu kin DDU khi khng loi tr c cc dng kh khn ni trn. Bng cch ghi thm "thng quan nhp khu", c th s dng DDU v vn quy nh ngha v thng quan nhp khu cho ngi bn. iu ny c ngha l ngha v ca ngi bn ch l thng quan, cn thu nhp khu cng nh cc khon ph khc nh vo hng nhp khu s do ngi mua chu. Cc khon ph v ngi bn DDP Cn lu rng cc khon "ph" m ngi bn DDP phi tr ch lin quan n cc loi ph cn thit phi np theo th tc nhp khu hin hnh. Nh vy, cc khon ph pht sinh t thu kho bi hoc cc dch v do cc bn t nhn thc hin c lin quan n nhp khu u khng tnh vo cc khon ph m ngi bn phi tr theo DDP. Trong Incoterms 1990, t "chnh thc" (official) c t trc t "ph" (charges). Tuy nhin, trong mt s trng hp t "chnh thc " gy ra s hiu nhm cho cc thng nhn; do vy trong Incoterms 2000, t ny b loi b. Nhng nh lu , s loi b ny khng lm thay i bn cht.

Phng Thng mi Quc t (ICC) thnh thong li r sot b INCOTERMS m bo rng nhng qui tc trong phn nh v p ng c nhng thng l v xu hng thng mi hin hnh. INCOTERMS 2010 l ln sa i th tm i vi INCOTERMS k t khi b qui tc ny ra i vo nm 1936. CC VN CHUNG

INCOTERMS l g? L mt lot cc iu khon thng mi c quc t cng nhn c Phng Thng mi Quc t xut bn, v c s dng rng ri trong cc hp ng mua bn quc t. Nhng iu khon ny cng c s dng ngy cng nhiu trong thng mi ni a. Ti sao b INCOTERMS 2010 li c gi l cc qui tc? L tha nhn bn cht hp ng ca nhng iu khon , v cng l ph hp vi chnh sch chung ca ICC gi cc n phm ca mnh l cc qui tc (UCP 600, URDG 758, v.v.). B INCOTERMS bao gm nhng ni dung g? B qui tc ny qui nh ai c nhng trch nhim g, ai thanh ton khon g, khi no th ri ro i vi hng ha c chuyn t ngi bn sang ngi mua, khi no th giao hng, cng nh nhng vn nh bo him, lm th tc thng quan xut nhp khu, v vic phn b cc chi ph lin quan n vic giao hng. B qui tc INCOTERMS khng bao gm ni dung g? Khng c qui nh v quyn s hu i vi hng ha, khng qui nh chi tit v cc ngha v thanh ton (thi hn, phng thc, iu khon m bo thanh ton, chng t thanh ton), khng qui nh chi tit v yu cu lin quan n tu, cc trng hp bt kh khng, kt thc hp ng, mt kh nng thanh ton. Ni tm li, INCOTERMS khng cu thnh mt hp ng mua bn y m ch l cc qui tc tin li, c quc t cng nhn v vic mua bn hng ha. Nhng qui tc ny pht huy tc dng tt nh mt hp ng s lc cn phi c c th ha v iu chnh vi nhng iu khon v iu kin thm na. Cc qui tc ny c s dng nh th no? Chng c a vo trong hp ng mua bn bng cch dn chiu (VD: FCA 38Cours Albert 1er, Paris, France Incoterms 2010). 1 Incoterms l mt nhn hiu c ng k bn quyn ca ICC tham kho trang web www.iccwbo.org Ti sao cc qui tc ny li c sa i? phn nh s m rng ca cc khu vc mu dch t do, vic s dng cc phng tin giao tip in t, cc quan ngai v an ninh sau s kin 11 thng 9, v nhng bin i gn y trong vn ti v thng mi quc t k t ln sa i nm 2000. Khi no th b qui tc ny c sa i?

Cc qui tc mi s bt u c hiu lc t ngy 1/1/2011. Th cn nhng hp ng k kt trc ngy 1/1/2011 th sao? i vi nhng hp ng k kt, b qui tc INCOTERMS 2000 vn tip tc c p dng (nu c a vo trong hp ng) ngay c khi vic thc hin hp ng din ra vo nm 2011 hoc thm ch sau . Sau ngy 1/1/2011, cc hp ng mi c k kt, nu c dn chiu n INCOTERMS, th c th c hiu l INCOTERMS 2010, nhng vic p dng phin bn 2000 hay 2010 cn ph thuc vo cc hon cnh ca hp ng mua bn. Bt k s khng chc chn v tranh chp c th xy ra no u phi c loi tr bng cch a cc iu khon INCOTERMS 2010 mt cch r rng vo trong hp ng mua bn! C th vn s dng INCOTERMS 2000 sau ngy 1/1/2011 khng? Chc chn l c. Incoterms (d l phin bn 2010 hay 2000) u ch l cc qui tc p dng trong hp ng, cho nn ty thuc vo cc bn tham gia hp ng (ngi bn v ngi mua) s quyt nh s dng chng nh th no v a chng mt cch r rng vo trong hp ng mua bn. Hai bn c th chn p dng bt k phin bn no h mun! Tuy nhin khuyn ngh l 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! Ti sao ti li phi quan tm n INCOTERMS 2010? Bn s cn phi:

kim tra cc mu hp ng chun ca mnh; cn nhc n nhng thay i trong phin bn INCOTERMS 2010; thc hin nhng thay i tng ng (v d nh i iu khon DES hay DDU trong INCOTERMS 2000 thnh DAP INCOTERMS 2010) trong cc mu hp ng chun ca bn i vi cc hp ng mi; v cng b nhng thay i ny cho i tc bit, cng nh cho nhng nhn vin kinh doanh v nhn vin thc hin hp ng ca bn bit; bt u s dng INCOTERMS 2010 nh chun mc trong cc hp ng mua bn mi ca bn.

B qui tc INCOTERMS 2010 c nhng thay i no m bn cn lu ? 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). 2. Chnh thc to ra hai loi INCOTERMS - (1) cc qui tc p dng cho bt c phng thc vn ti no, v (2) cc qui tc p dng cho vn ti ng bin v ng thy ni a (INCOTERMS 2000 c 4 loi). 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. 4. Nu r tham chiu n vic 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. 5. Sa i iu khon bo him phn nh nhng thay i i vi Cc iu khon bo him chun (Institute Cargo Clauses (theo nhng thay i gn y i vi cc iu khon bo him LMA/IUA2 vo nm 2009). 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. 7. Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b r rng. 8. Bao gm nghha v mua hng ha phn nh nhng thng l hin nay trong mua bn hng theo dy chuyn (mua bn hng c xp ln tu c ngha l hng trn boong tu).

Cc doanh nghip xut khu t nay phi cn thn hn vi iu kin giao nhn hng mi theo thng l quc t mang tn Intcoterm 2010 c hiu lc vo ngy 11-2011. Nu nh Incoterm 2000 ang thc thi trong giao nhn hng th phng thc giao hng FOB ngi bn ch chu trch nhim ti lan can tu (Ship Rail) th Incoterm 2010 c ban hnh gn y v s c hiu lc vo ngy 1-1-2011 sp ti, thut ng ny c thay th bng trn tu (On Board The Vessel). Theo , ngi bn (seller) 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. ng V Nht Thng, Trng ti vin Trung tm trng ti quc t Vit Nam, cho bit thut ng mi ny ra i nhm nhn mnh vic phn chia ri ro t ngi bn sang ngi mua mt cch r rng hn so vi Incoterm 2000 ti cuc hi tho v Hn ch ri ro trong thng mi quc t 2011 t chc sng 30-11, TPHCM. Ngoi ra, ng Thng cn nhn mnh rng 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 iu kin trong Incoterm 2000 nh DAF, DES, DEQ v DDU c thay th bng cc thut ng nh DAT (Delivered At Terminal), hng n ch d xung; DAP (Delivered At Place), hng n ch sn sng d xung. Trong cc thut ng nh Terminal v Place c hiu theo ngha rng hn l cu cng, cng. ng Thng cng lu 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, ng Thng ni. Trong Incoterm 2010, cc quy tc giao hng cng c chia lm hai nhm so vi bn nhm trong Incoterm 2000. Nhm mt c p dng cho bt k phng thc vn ti no, gm cc iu kin nh EXW giao ti xng; FCA giao cho ngi chuyn ch; CPT cc ph tr ti; CIP cc ph v ph bo him tr ti; DAT hng n ch d xung; DDP giao hng np thu. Trong khi , nhm cn li ch yu c p dng khi c vn ti bin hay ni thu gm cc iu kin nh FAS giao dc mn tu; FOB giao ln tu; CFR tin hng v cc ph; CIF tin hng, bo him v cc ph.

Nhng iu kin thng mi mi ca Incoterms 2010 DAT Delivered At TerminalGIAO TI BN TI ( BN TU; SN BAY; GA CUI CA CUC HNG TRNH.)

A. NGHA V CA NGI BN TRONG DATA1. Ngha v chung ca ngi bnNgi bn phi cung cp hng ha v ha n thng mi ph hp vi hp ng mua bn v cung cp tt c bng chng ph hp khc m hp ng c th i hi. Bt k chng t no c cp trong mc A1-A10 u c th l cc chng t hoc thng ip in t tng ng nu c cc bn tho thun hoc tp qun quy nh.

A2. Giy php, kim tra an ninh v cc th tc khcNu c quy nh, ngi bn phi t chu ri ro v chi ph ly giy php xut khu, nhp khu hoc cc giy php chnh thc khc v lm tt c t tc hi quan xut khu, vn ti qua cc nc.

A3. Hp ng vn ti v bo hima)Hp ng vn ti Ngi bn phi chu ph tn k hp ng vn ti chuyn ch hng ha ti bn ch nh ti cng hoc ni n tha thun. Nu khng tha thun c mt bn c th hoc khng quyt nh c theo tp qun, th ngi bn c th chn mt bn ti cng hoc ni n tha thun ph hp nht vi mc ch ca mnh. b)Hp ng bo him Ngi bn khng c ngha v vi ngi mua v k kt hp ng bo him. Tuy vy, nu ngi mua yu cu v chu ri ro v chi ph (nu c), ngi bn phi cung cp cho ngi mua nhng thng tin cn thit mua bo him.

A4. Giao hngNgi bn phi d hng khi phng tin vn ti v sau phi giao hng bng cch t hng ha di quyn nh ot ca ngi mua ti bn ch nh nh ti mc A3 a) cng hoc ni n tha thun, vo ngy hoc trong thi hn quy nh.

A5. Chuyn ri roNgi bn phi chu tt c ri ro v mt mt hoc h hng ca hng ha cho n khi hng ha c giao theo mc A4 tr trng hp mt mt hoc h hng trong cc trng hp quy nh ti iu B5.

A6. Phn chia chi phNgi bn phi tr: a) ngoi cc chi ph pht sinh t mc A3 a), mi chi ph lin quan ti hng ha cho n khi hng c giao theo mc A4; ngoi tr nhng chi ph ngi mua tr theo mc B6; v b) chi ph v th tc hi quan, nu c, cn thit xut khu cng nh tt c cc th thu, l ph v chi ph khc phi tr khi xut khu v chi ph vn chuyn qua bt k nc no trc khi giao hng theo mc A4.

A7. Thng bo cho ngi muaNgi bn phi thng bo cho ngi mua cc thng tin cn thit ngi mua c th p dng cc bin php thng thng cn thit nhn hng.

A8. Chng t giao hngNgi bn phi cung cp cho ngi mua, bng chi ph ca mnh chng t ngi mua c th nhn hng theo mc A4/B4.

A9. Kim tra-ng gi, bao b-k m hiuNgi bn phi tr cc chi ph v vic kim tra (nh kim tra cht lng, cn, o, m) cn thit giao hng theo quy nh mc A4, k c cc ph tn cho bt k vic kim tra no trc khi gi hng theo yu cu ca cc c quan c thm quyn nc xut khu. Ngi bn phi, bng chi ph ca mnh, ng gi hng ha, tr khi theo thng l ca ngnh hng, hng ha c gi i khng cn ng gi. Ngi bn c th ng gi hng ha ph hp vi phng thc vn ti, tr khi ngi mua thng bo cho ngi bn yu cu c th v ng gi trc khi hp ng c k kt. Bao b phi c ghi k m hiu thch hp.

A10. H tr thng tin v chi ph lin quanNu c quy nh, ngi bn, theo yu cu ca ngi mua, do ngi mua chu ri ro v ph tn, phi gip ngi mua ly cc chng t v thng tin k c thng tin an ninh m ngi mua cn nhp khu v/hoc vn ti n a im cui cng. Ngi bn phi hon tr cho ngi mua tt c chi ph v l ph m ngi mua chi ly hoc gip ly c cc chng t v thng tin theo mc B10.

B. NGHA V CA NGI MUA TRONG DATB1. Ngha v chung ca ngi muaNgi mua phi thanh ton tin hng nh quy nh trong hp ng mua bn. Bt k chng t c cp trong mc B1-B10 u c th l cc chng t hoc thng ip in t tng ng nu c cc bn ng hoc tp qun quy nh.

B2. Giy php, kim tra an ninh v cc th tc khcNu c quy nh, ngi mua phi t chu ri ro v ph tn ly c giy php nhp khu hoc cc giy php chnh thc khc v lm th tc hi quan nhp khu hng ha.

B3. Hp ng vn ti v bo hima) Hp ng vn ti Ngi mua khng c ngha v i vi ngi bn v k kt hp ng vn ti b) Hp ng bo him Ngi mua khng c ngha v i vi ngi bn v k kt hp ng bo him Tuy vy, khi ngi bn yu cu, ngi mua phi cung cp cho ngi bn cc thng tin cn thit mua bo him.

B4. Nhn hngNgi mua phi nhn hng khi hng ha c giao theo mc A4.

B5. Chuyn ri roNgi mua pha chu mi ri ro v mt mt hay h hng ca hng ha k t khi hng c giao theo mc A4. nu a) ngi mua khng hon thnh ngha v ca mnh theo mc B2 th ngi mua phi chu mi ri ro v mt mt hay h hng cu hng ha xy ra t vic , hoc b) ngi mua khng thng bo theo mc B7, th ngi mua chu mi ri ro v mt mt hay h hng ca hng ha k t ngy tha thun hoc ngy cui cng ca thi hn tha thun cho vic giao hng, vi iu kin hng c phn bit r rng l hng ca hp ng.

B6. Phn chia chi phNgi mua phi tr: a) tt c cc chi ph lin quan n hng ha k t khi hng c giao theo mc A4

b) cc chi ph pht sinh m ngi bn chi nu ngi mua khng hon thnh ngha v ca mnh theo mc B2 hoc khng thng bo theo mc B7 vi iu kin l hng c phn bit r rng l hng ca hp ng; v c) nu c, tt c cc chi ph th tc hi quan cng nh thu, l ph v cc chi ph khc phi tr khi nhp khu hng ha.

B7. Thng bo cho ngi bnNgi mua phi, khi quyt nh c v thi gian trong khong thi gian tha thun v/hoc a im nhn hng ti bn ch nh, thng bo cho ngi bn y v vic .

B8. Bng chng giao hngNgi mua phi chp nhn chng t giao hng do ngi bn cung cp ph hp vi mc A8.

B9. Kim tra hng haNgi mua phi tr cc chi ph cho vic kim tra bt buc trc khi gi hng, ngoi tr vic kim tra thei yu cu ca cc c quan c thm quyn nc xut khu.

B10. H tr thng tin v chi ph lin quanNgi mua phi thng bo cho ngi nhn mt cch kp thi cc yu cu v thng tin an ninh ngi bn c th thc hin mc A10. Ngi mua phi tr hon ton cho ngi bn tt c chi ph v l ph m ngi bn chi cung cp hoc gip cung cp chng t v thng tin theo mc A10. Nu c quy nh, theo yu cu ca ngi bn, do ngi bn chu ri ro v ph tn, ngi mua phi cung cp hoc gip ngi bn mt cch kp thi ly cc chng t v thng tin k c thng tin an ninh m ngi bn cn vn ti, xut khu hng ha v vn ti qua nc khc.

DAP Delivered At PlaceGIAO HNG TI A IM N

A.

NGHA V CA NGI BN

A1. Ngha v chung ca ngi bnNgi bn phi cung cp hng ha v ha n thng mi ph hp vi hp ng mua bn v cung cp tt c bng chng ph hp m hp ng c th i hi. Bt k chng t c cp trong mc A1-A10 u c th l cc chng t hoc thng ip in t tng ng nu c cc bn tha thun hoc tp qun quy nh.

A2. Giy php, kim tra an ninh v cc th tc khcNu c quy nh, ngi bn phi t chu ri ro v chi ph ly bt k giy php xut khu hoc giy php chnh thc khc v phi thc hin mi th tc hi quan cn thit xut khu hng ha v vn ti qua cc nc trc khi giao hng.

A3. Hp ng vn ti v bo hima) Hp ng vn ti

Ngi bn phi, bng chi ph ca mnh k hp ng vn ti chuyn ch hng ha ti ni n ch nh hoc ti mt a im tha thun, nu c, ti ni n ch nh. Nu khng tha thun c mt a im n c th hoc khng quyt nh c theo tp qun, th ngi bn c th chn mt a im ti ni n ph hp nht vi mc ch ca mnh. b) Hp ng bo him

Ngi bn khng c ngha v vi ngi mua v k hp ng bo him. Tuy vy, nu ngi mua yu cu v chu ri ro v chi ph, nu c, ngi bn phi cung cp cho ngi mua nhng thng tin cn thit mua bo him.

A4. Giao hngNgi bn phi giao hng bng cch t hng ha di quyn nh ot ca ngi mua trn phng tin vn ti ch n v sn sng d ti a im tha thun, nu c, ti ni n vo ngy hoc trong thi hn giao hng tha thun.

A5. Chuyn ri roNgi bn phi chu tt c ri ro v mt mt hoc h hng ca hng ha cho n khi hng ha c giao theo mc A4 tr trng hp mt mt hoc h hng trong cc trng hp quy nh ti iu B5.

A6. Phn chia chi phNgi bn phi tr: a) ngoi cc chi ph pht sinh t mc A3 a), mi chi ph lin quan ti hng ha cho n khi hng c giao theo mc A4; ngoi tr nhng chi ph ngi mua tr theo mc B6; b) chi ph d hng ti ni n m ngi bn phi chu theo hp ng vn ti; v

c) chi ph v th tc hi quan; nu c, cn thit xut khu cng nh tt c cc th thu, l ph v chi ph khc phi tr khi xut khu v chi ph vn chuyn qua bt k nc no trc khi giao hng theo mc A4.

A7. Thng bo cho ngi muaNgi bn phi thng bo cho ngi mua cc thng tin cn thit ngi mua c th p dng cc bin php thng thng cn thit nhn hng.

A8. Chng t giao hngNgi bn phi chu ph tn cung cp cho ngi mua chng t ngi mua c th nhn hng theo mc A4/B4.

A9. Kim tra ng gi, bao b k m hiuNgi bn phi tr cc chi ph v vic kim tra (nh kim tra cht lng, cn, o , m) cn thit giao hng theo quy nh mc A4 k c cc ph tn cho bt k vic kim tra no trc khi gi hng theo yu cu ca cc c quan c thm quyn nc xut khu. Ngi bn phi, bng chi ph ca mnh, ng gi hng ha, tr khi theo thng l ca ngnh c th, hng ha c vn chuyn khng cn ng gi. Ngi bn c th ng gi hng ph hp vi phng thc vn ti, tr khi ngi mua thng bo cho ngi bn yu cu c th v ng gi trc khi hp ng c k kt. Bao b phi c ghi k m hiu thch hp.

A10. H tr thng tin v chi ph lin quanNu c quy nh, ngi bn, theo yu cu ca ngi mua do ngi mua chu ri ro v ph tn, phi gip ngi mua ly cc chng t v thng tin k c thng tin an ninh m ngi mua cn nhp khu v/hoc vn ti n a im cui cng. Ngi bn phi han tr cho ngi mua tt c chi ph v l ph pht sinh trong trng hp ngi mua chi ly hoc gip ly c nhng chng t v thng tin theo mc B10.

B. NGHA V CA NGI MUAB1. Ngha v chung ca ngi muaNgi mua phi thanh tan tin hng nh quy nh trong hp ng mua bn. Bt k chng t c cp trong mc B1-B10 u c th l cc chng t hoc thng ip in t tng ng nu c cc bn ng hoc tp qun quy nh.

B2. Giy php, kim tra an ninh v cc th tc khcNu c quy nh, ngi mua phi, t chu ri ro v bng chi ph ca mnh ly giy php nhp khu hoc cc giy php chnh thc khc v lm th tc hi quan nhp khu hng ha.

B3. Hp ng vn ti v bo hima) Hp ng vn ti

Ngi mua khng c ngha v i vi ngi bn v k kt hp ng vn ti. b) Hp ng bo him

Ngi mua khng c ngha v i vi ngi bn v k kt hp ng bo him. tuy vy, nu ngi bn yu cu, ngi mua phi cung cp cho ngi bn cc thng tin cn thit mua bo him.

B4. Nhn hngNgi mua phi nhn hng khi hng ha c giao theo mc A4.

B5. Chuyn ri roNgi mua phi chu mi ri ro v mt mt hay h hng ca hng ha k t khi hng c giao theo mc A4. Nu a) ngi mua khng han thnh ngha v ca mnh theo mc B2 th ngi mua phi chu mi ri ro v mt mt hay h hng ca hng ha xy ra t vic , hoc b) ngi mua khng thng bo theo mc B7, th ngi mua chu mi ri ro v mt mt hay h hng ca hng ha k t ngy tha thun hoc ngy ht hn ca thi hn tha thun cho vic giao hng, vi iu kin l hng c phn bit r rng l hng ca hp ng.

B6. Phn chia chi phNgi mua phi tr: a) tt c cc chi ph lin quan n hng ha k t khi hng c giao theo mc A4

b) tt c cc chi ph d hng cn thit nhn hng t phng tin vn ti ti im ni n ch nh, tr khi nhng chi ph ny do ngi bn chu theo hp ng vn ti; c) cc chi ph pht sinh nu ngi mua khng hon thnh ngha v ca mnh theo mc B2 hoc khng thng bo theo mc B7 vi iu kin hng c phn bit r rng l hng ca hp ng; v d) nu c, tt c cc chi ph th tc hi quan cng nh thu, l ph v cc chi ph khc phi tr khi nhp khu hng ha.

B7. Thng bo cho ngi bnNgi mua phi, khi quyt nh c thi gian trong khong thi gian tha thun v/hoc a im nhn hng ti ni n ch nh, thng bo cho ngi bn y v vic .

B8. Bng chng giao hngNgi mua phi chp nhn chng t giao hng do ngi bn cung cp theo mc A8

B9. Kim tra hng haNgi mua phi tr cc chi ph cho vic kim tra bt buc trc khi gi hng, ngoi tr vic kim tra theo yu cu ca cc c quan c thm quyn nc xut khu

B10. H tr thng tin v chi ph lin quanNgi mua phi thng bo cho ngi bn mt cch kp thi cc yu cu v thng tin an ninh ngi bn c th thc hin mc A10. Ngi mua phi hon tr cho ngi bn tt c chi ph v l ph m ngi bn chi ly hoc gip ly c nhng chng t v thng tin theo mc A10. Nu c quy nh, theo yu cu ca ngi bn, do ngi bn chu ri ro v ph tn, ngi mua phi gip ngi bn mt cch kp thi ly hoc gip ly cc chng t v thng tin k c thng tin an ninh m ngi bn cn vn ti, xut khu hng ha v vn ti qua nc khc. Mun ra chi bt c sn no cng u phi tho lut ni . Cc Doanh nghip Vit Nam tham gia th trng th gii th bt buc phi hiu cc quy tc chung ca quc t. Incoterms 2010 l phin bn th 8 c hiu lc t 01.01.2010 ca ICC. Do vy cc Doanh nghip Vit Nam t nay s phi cn thn hn nhiu vi cc iu kin giao hng mi theo thng l quc t mang tn Incoterms 2010., c bit l hai iu khon DAT v DAP